a 
i 





ee i awh 
OVE. 
ge or 














easy of Pringgy 
Nati: reas a) 
No cs 


9 1899 = 
DEC 1 % 


_ KFN 5705 .A334 c82 1899 





Membership and religious 
corporations of New York 


No, eRe wees ewe 


ne ae eee S- 





y ia if. ’ 


tes 











MEMBERSHIP 


AND 


RELIGIOUS CORPORATIONS 


OF 


INGE Wiean.OR kK” 


CONTAINING 


THE NEW MEMBERSHIP AND CHURCH CORPORATION LAWS, AS 
REVISED BY THE STATUTORY REVISION COMMISSION AND 
ENACTED BY THE LEGISLATURE OF 1895, THE FORMER 
LAWS REPEALED THEREBY, AND SUPPLEMENTAL 
ACTS AND CODE PROVISIONS RELATING TO SUCH 
CORPORATIONS, -THOROUGHLY ANNOTATED, 
WITH CITATIONS FROM THE DECISIONS OF 
THE COURTS, EXPLANATORY NOTES AND 
CROSS REFERENCES INDICATING THE 
SOURCES OF THE NEW LAW AND 
THE DISPOSITION OF THE OLD, 


WITH AMENDMENTS OF 1896 
1897, 1898, 1899, AND TAX 


LAW AS AMENDED. 


TOGETHER WITH FORMS. 


Rit ARO Bee i 4 ‘ 
By ROBERT OC. CUMMING and FRANK B. GILBERT, 
ATTORNEYS AT LAW AND ASSISTANTS TO THE COMMISSIONERS OF STATUTORY REVISION. 


BANKS & COMPANY, 
ALBANY, N. Y. ; 
1899. 


\ 





Entered according to act of Congress, in the year one thousand eight hundred and 
ninety-six, 


By BANKS & BROTHERS, 


In the office of the Librarian of Congress, at Washington. 


Entered according to act of Congress, in the year one thousand eight hundred and 
ninety-seven, 


By BANKS & BROTHERS, 


In the office of the Librarian of Congress, at Washington. 





a a eS 





Entered according to act of Congress, in the year one thousand eight hundred and 
ninety-eight, 


By BANKS & BROTHERS, 


In the office of the Librarian of Congress, at Washington. 


— 





Entered according to act of Congress,in the year one thousand eight hundred and 
ninety-nine, 


By BANKS & COMPANY, 
In the office of the Librarian of Congress, at Washington. 


—_————  eeSSSSSSSSSSSSSSSSSSSSsSSSSSSsSssSSSe 


PRED A OH. 


The Legislature of 1895 enacted a complete revision of the 
laws of the State relating to membership and religious corpora- 
tions, as reported to it by the Commissioners of Statutory Revi- 
sion. The Membership Corporations Law revises and re-enacts, 
with many changes and omissions, the former laws relating to 
non-business corporatious generally, including social clubs, ceme- 
teries, Christian associations, prevention of cruelty corporations 
and agricultural societies, while the Religious Corporations Law 
pertains to churches and all other corporations of a religious 
nature. The importance of understanding the changes in the 
statute laws of the State, upon these subjeciis, can not be under- 
estimated. The authors have endeavored, with the assistance of 
the notes contained in the report of the commissioners, to 
indicate every change in the law, as well as the omission of 
matter repealed, but not re-enacted, with the reagons therefor. 
The explanatory note preceding each, law and the annotations 
at the end of the sections of the former laws in the appendices 
indicating the disposition thereof, are the notes of the commis- 
sioners, preserved without change. The whole work has been 
theroughly annotated with the decisions of the courts to date; and 
carefully prepared forras will be found at the end of the book, to 
which references are made at the end of the sections to which 
they relate. 

The references at the end of the sections are to the Revised 
Statutes, eighth edition, and supplemental volume. 


Albany, June 25, 1895. 
R. C. CUMMING, 


F. B. GILBERT. 





TABLE OF CONTENTS, 


one PAGE. 
The Statutery ASCONSLEUCHIOM: MUUINVEMt aioe ctetiecic cla cs. eeislcicc bie.etele elers se eT 
Section 1. Short title; extent of application.............. a ciokateiviale’ sy okey 
2. Property <2.) «0... Sects i CHIOG OAR BOTS Meee eae AIG ge 
De Cal PLOPCrivemercici se eis esc cleleja« sreteetelersinie iia wists aiotetecerstelaretete ee 
A SPELT SOMA Me C OCI Varn. te'alelereie (aie. slaleraeias eievel s. elidiets) svaneianecm's sraeree yarns 
DoRLerSOUe cesisiimerisiealc. sis eLcjehelats sis levers cits sister cletstets Biaahttere sta sts cir aes 
GAA UGS Chis cate cle sealers ses o.6 0 .se.a le sisie ais s Si vile Ss wisie'seleaie eine 6 Sp. WR 
Tom ETITID CVpta CHOC ire cajsie lec clsetcisle sCeioys ne Git c/o eceye. sie wicrabeiere he's Sis EB 
8 Gender; number; tense......... AES IRSre aR ATOR RE 3 
OWHeretorores herent lence NOW ei caisc we clete cldicveletelede’s.s's Ratan bese 
LO Plast Precedins sone Lbs LOMO WANG terse o ois) clove el eis cis, soheleils Sener ae 
UPL SOLOW crclcrate ats atersnstepeveysiere sieisie.t(s elstae sate iets teceve:aisiscaisiore’ els cri: itt. 
f2Pe Wi Tit Oe SIM ALUY Ome wists 6 oibie Sle ere's islets) elervic,eleva}sreie(ett le solslers phe tied 
epee Ca har tateretaistslaltionehsioaierers 5 ato Ga0bOer One Gas Gtino aiorere.clatetepteie 4: 
14. Oath; affidavit; Swear’. .s.cscccces Realccstotvare sed Rinieterepaie'e Aihecrd: 
15. Acknowledge; acknowledgment .........eseeees Wis sielevee 5 4 
GHA OU © TTC OD EASTING Bestaicielcve, he sis rereie e siciole ucla eleus eraisharieie isco see 4 
Dige OHOOSES: ClECE: GADDOlN Gaze aete/olsie'eela'elsiche © viassiste ale sicieione Siege OS 
1S eBoard + Composed LOL ONE eVeTAON sic cic cece iscetisiceacecs 21D 
19, Meeting; quorum; powers of Majority.....cccceccescece 5 
20. Service of notice upon board or DOdY.....cecsecscccccs 5D 
QI County sClerks “TEGISCI. ciccc'e.0 ssi o'eieib sie MiNi cca aie oe eres clever stoner O 
pias Ag VENKegt* ply = ENG RI Sal ae ip gh ey We ba 2 PR Poe aC Ta 
DZOTISUALC Byateetale eter ole cfeiereletsestetllete cle(els veisiovsdeis \eererel siskevect ters eek nance At 
24. Public holiday; half-holiday ........ aieredslolilexeccieicceteleiokie 5 NAS 
DOMED LE metelsieel ciate si sicitis esicisur scien cies ris cree tdisusie se cjaieioin sieiete Solio O 
BOAMORtH feces ne toc ncn be te boc aoe IS ey Rn eae ak GS Oy 
27. Day; mode ‘of COMPUTING? GLYSs NIBNC-CHNC ie sce cu cle oeis oie 1k 
BS StancgaArde tiger .telstscls) sic e's petatelarcbetora hotetaisvetsie’eie eiatcieterels Savers C 
20 aCivilsandaCriminale Codes Merc cc cule caine SONGS OOBACOS HOO eae 
30. Laws of England and of the colony of New York..... seeks 1S 
31. Limiting the effect of repealing statutes.........cee002. 8 
32. Effect of repeal and re-enactment.:..... Jeti aoe ce epee ome 


34. 


35. 
36. 


Effect of revision upon laws passeai at same session or 

before revision takes effect......... WO DOSIOEIG CER SOCHODIO 
Alterations of titles and headmotes......ccccccsccccces 
Liaise pea leans actesisis sivle ce colsisle sisiertieis diviais lo e's. sle sie eslesiacie 
Time of taking effect........ iota stein ¢,loe, avails! « oints: vive laleleletete 


Repealing Schedule of Statutory Construction Law eee seeer eo erase ese 


oe ce oO 


= 
> 


vi 


ze 


5 PAGE, - 
The General Corporation’) LAW. <c.sdesecepsccteveeencieseveecsos occu ae 
Beetion’ 61. "Short etitlemtveoic.c cre «ol sis/ateie «ieleelolbie)siecaletrisloteleat= Clolslsis seve wo ntas 
2. Classification of eorporations.........c.cce» homonnoodork 22 
3.) DPEHUILIONS reise sie ciclo acieie se eistel arate (ete vor Sitio telore eieies Ceisitis che e(s elemmtnl es 
4, Qualifications Of INCOrPOEALOIS Wccie sowie olatcle clolsiatelsin’ s/elalet ello 
5. Filing and recording certificates of incorporation...... ue’, Id 
6. Corporations of the same name prohibited...........+.. 16 
7 Amended and supplemental Certificates. | ipncteavss cess ade 
8, Lost or destroyed Certitica tes acts sts <i! clove vietsicleieta ove claletelaieionnrt, 
9. Certificate and other papers as EVideliCe its tacit sine boomy LT 
10. Prohibition of other than statutory poWers.....6..se..0« 17 
11. Grant wot (general Ppowersiercte oslcieisiely osiclastslelele cf clele cleta'slsieie mew Les 
12. Limitation of amount of property of a non-stock corpora- 
TIO; sic siete e'e/6.a)e\elevelaloleielsicvelerejets siete eer siole lates ehoteletsiatstoletere tetanic 
13. Acquisition of additional real property......csccsccsscee 19 
14. Acquisition of property in other States.......csscccccccee 19~ 
15. Certificate of authority of a foreign corporation........ 20 
16. Proof to be filed before granting certificate..... Anode 240, 
17. Acquisition of real property in this State by certain ; 
LOFCIZN COFPOUA LIONS ieis's <iaic'alslela tis siaiele!ereteiene cle’ alelsteustete situa asks 
18. Acquisition by foreign corporations of real property in 
this “State: Upon JUGICIAL’ Salesinicate ccctelersie elere ele cresissrectee nie 
19,-Prohihition /of Dankini Sy Powers. vicicis sic cieic coteretsleleratercleta ersten (ax 
20; Qualitcation” of Members as av.Gvcts cic stele ele lclele cfeleletalale siete’ Mae 
SLs WE TORICS) iets oe eleleiersielolsiole sis) clalel@ clsrolelotcieleteletere ieleralctsrarstetercieleveta Maron 
22s: Challenges ss isis ieee os 4 ee ete ek eee oi Gere calie cee alti cae ee 
23;-nitectyof failuresto elect vdirectors’, ot ale cote tele etelereiniote wie samen 
24. Mode of calling special election of directors.......ceceee. 25 
: 25. Mode of conducting special election of directors........ 25 
26. Qualification of voters and canyass of votes at special 
C]eCtions 6 Fs ssc nec ca eect welts aielscce nae eiaida sis ae elan sane 
27. Powers of supreme court respecting elections......e... 26 
28. Stay of proceedings in actions collusively brought........ 26 
29. Quorum of directors and power of majority......ccccse 27 
80. Directors as trustees in case of disSolution.....secccseee 27 
SL. Forfeiture . for Nonusel. ...<+ a vee ee eee eae eae eke 
82. Wxtension of corporate existence......cscccocccscccesess 28 
33. Conflicting corporate lawS.....cccccececscece en: Mee 
S409 ws GTepealed Miso ackn's/ scans sialste ts eleievels els ete erate o.cteetemiast) 
BG ishainfed MERELY a AOR aise cooAT where alelotw is s\ele'o'e’ateie\s/ ie) cians crnletatemmall 
BG. CONSE UCHON jie odie. é/a/s(o'e & ain in HSUAIO nM atee aS ietete olais, hb Sie 
ST." LAWMPCVIV eG 50st 6,018.0 0 05 neo pre Cline s hbeiiare cs a Gn eee Pe 
38. When notice or lapse of time unnecessary.....sessseees Sl 
39. As to acts of directors..... s\elalarele ol sielete'e « otelvit eaieinre slaeieialeta (oo 
4). Alteration and repeal of charter...ciccocceesdteccesess U2 


CONTENTS, © 


CONTENTS, . vii 


PAGE. 
Repealing SCHECUUION. cle caincinscascaacsioe careless ae ease es ce cesses 31--43 


Table showing sources of General Corporation Law......ceccseee 44--50 
Taxation and exemption of non-business corporations.......eeeee J1—-0D 


Acts relating to non-busixess corporations........... AOA BOOOICG. DUE” 

Explanatory note to Membership Corporations Law......eesese.. G3--68 

The Membership Corporations Law..... Me imtensiere srerane sis/eidiela’ers ve o/c? elel of st mae? 
Ariicle 1. General provisions relating to membership corporations. 

| (Sty) es ROSS MLCT eT eae nee, eo eee ae TO 
2. Corporations for purposes not elsewhere authorized 

(SSPBO-O) Merseiticle ate cicele sie cvs nists) aivie cletee eiopetciai eraieistertiei steve en Oo 

8. Cemetery corporations. (§$ 40- 51): Swis cera eae esas c eae aioe 


4, Fire corporations. (§§ 65-66:)......... AACA LSH ScpcudoudoT. Balak 

5. Corporations for the prevention of cruelty. (§§ 70-72.).. 1138 

Gas OspitaleCOtPOLALLONG. gal Ge Gus) melsldsrereisise ice aeldielsieicie ssisisie‘e’e 130 

_ % Christian associations, (§§ 90-91.)...ccsececececeseeseee ISL 
| S MEAL PASSOCI ALON Sse | (S21 00: nwa s oerciels wie vchsle oe sti etiante wien Loo. 
| 9. Veteran soldiers and sailors’ associations. (§5 110-112.).. 184 
| 10. Soldiers’ monument corporations. (§§ 120-122.).....e+e.0 135 
| Ti Boards, of trade, | (Ss 130-13 Li wie ass ceed os aise coin luedee On 
12. Agricultural and horticultural corporations, (S§§ 140-148.).. 189 


ARTICLE L 


Gener: provisions relating to membership corporations. ..eecsccessee 70 
Neetio’ Lnhoriatitlo te res csc ee coe Tc ceric ct seke eer cede TO 
DoE) CTIMILLOUG ately sipeeleieciricleieisielsie’s ¢ eleidinis Siac 'areteieloeiocletes arers’eretel it 0 0 
3. Relation of article 1 to the other articles of this chapter.. 71 
\4, Extension of corporate purposes by supplemental certi- 
HL GAUUCH mi teleisistelatelelele interes sieiatalaiereise/s is) e's evetersleles isles ete siete escrecel nuk: 


5. Incorporation of unineorporated associations.......seeee. 72 
6. Reincorporation of membership corporation..........6. 73 


fo COMSOLAATION ,..cccccccccsccessccecsccececcccsvces Cale tht 
» BY-LAWS ceccccccccccccccccccccsccsccccscsseeresecseses TO 
|, Members ........00-- sis\o\a'avale efolelavarsistolciolors stsisi areietoiatatevete jetted, (0) 
+ DITECLOTS PNG | CLUSTCES tes hale nie tele\'e/e o/s )eie'¢ Ab auteit eck Adc 2 ike 
J Power, duties and liabilities of directors................ 80 

Prohibitions on officers .......... nteNotetere Ditetehote Shom iio Ker 


Purchase, sale, mortgage and lease of real property.... 82 
LOhansing ~number of directorscivcisss-celecacwaraceces< SD 

Changing time of annual meetings ....ccccccccccsccces 86 
SOVisitatiom. of, BUPTEMIG) COUTT. dpckwene tees s cnedis oededeuy 86 
LiReports to comptroller by corporations receiving State 


moneys SOE SHSS SSH SSH SHHFSEFT SHS SESS SESH HSH HEHEHE ESE SHE SHEE OSE 87 


vili CONTENTS, 


ARTIGLE 18 a of PAGw 


Corporations for purposes not elsewhere authorized...cccccccccesee & 
Section 80. Purposes for which a corporation may be created under 

this article oe so< ote ceev.sc cccue es we eatls desis ale «\te'h semmetes 

$12) Gertificate lof incorporation ec ss cece sis cine caice celccie eee cums 


ARTICLE IIL 
Cemetery: COrporationsS ics csices silccseiccicisissresleciter sfdieieiete\sterolsieie a ereete Nt aU, 
Section 40. Definitions ........... share si slevecelsioiere ¢ evelalelti sie tievetetcieteterstere ol Ree 
41; Certificates: Of in Corporation Me's clsiciescisle.sco's cca wie clcaisietete | PO 
42, Cemeteries in Kings, Queens, Rockland and Westchester 
COUNTICS Srocicis siete sccvaie stutenee oie slain wleierclateve eles efateiola alctelti stars Mos 
45. Corporate? MECtINGS ec cicciete cstarcle cieleicisielele cleiere sielele svete ore Mches 
44; Direators’ ts 3s store eec eee ue sella enters oe ene adil: ate 
45) A COMISITION ROL? PLOpP CLG smiclectsrelceislclersistete a eresieieronsvekerctorieres MOE 
46. Surveys! and "maps: Of rCemeterya .cclsiccc eciss ceicele« eeleelels MMLES 
47... Rules (and SregulatiOus i. cls sieve eicteciellticle ste clei’ slele ele steleeie nies 
ASS RECOLG OL DULIAIS™ ccs cictee's cvclellcisieie's sistelsieinleleivieielels levels talstsl Many) 
49.. Title'and rights ‘ofilot) GWHETS”. .cicc.crcte seule c ee cecsiomeleron 
50. Application of proceeds of sales of lotS.......eeeeeeee LOL 
5bL. “Burials (and Sremovalsivesiesciclslete ees clelcistele ctelcioletctercietael mela 
52. Taxation of lot owners by Corporation......ccsccscceee 102 
53. Expenses of. improving vacated lot......cccceseescvcee LUd 
54. Certificates of indebtedness. ....ccccccccccccccecesesoe 104 
55. Certificates of stoek heretofore issued.....-secseeess:ee LUD 
66,-Private cemetery COrporestioOns. .c.ccccccccscsccccccetwe LUG 
57. Bamily s cemetery Corporations: ccicalsce ses cclelslsinleitio cersierl On 
Provisions of Penal Code relating to violating sepulture and th re 
mains of; the. (dead. Joo ecccccs secuccaveccnectteieteeesrae tone 


ARTICLE IV. 
Fire corporations ERAN a TS 5 Da PE et yc me Fe 111 
Section 65. Certificate‘of incorporation... ..-..cccseeseceste oes ves” LLL 
GG. “Powers ss dag oc c's see ese chien cee cuecienentsebace se hae eninlal 
May-take: by, devises oi. occa nies ccesiecisiccirees ciinee end Lams 


ARTICLE V. 


Corporations for the prevention’ of cruelty. .ccccocccccccsccccsccoes 113 
Section 70; Certificate of incorporation ...cesesccececccnedsiecete Lio 
71. Prohibition of new corporation in certain counti....-. 114 
72. \Speciali POWers ccs ao ey vay Peawe cele ee cake ese a LO 
Penal Code, provisions relating to cruelty to children......++-+.-. 116 
Penal Code, provisions relating to cruelty to animals. ......0+esee- 124 


CONTENTS, ix 


ARTICLE VIL Paaz. 

FLOR Etta ine COTVGERTIONS Duos wae ne'e so sree. eie Wales wale pial. oe etvelere ¢.cebelgidoO 
DECUON SO OGEtTICAtes GL 1DCOLPOLaLiOll sis civic licies dle cece slaejseiaiace s'seiesren LOU 
JIS CMP LON OL PLODErLY Mi Olsresicaisiclele sialeiselelSwisteeis viecice elemlok 


ARTICLE VIL. 


SPIN ARSOCIR IONS Thiol a ccm sci eh stiosls delves aWire hi ee ee sabees wasead 1h a 
Section 90, Certificate of incorporation. 2.0. cccesossnccccvssssccves, lok 
O1. Directors and trustees ...ccccceccesveccccvccscccscces dl 


f ARTICLE VIII. 
Bar ASSOCIAONS 2 cc cccccrcccscccecccsccccccccccvecccvscscsccccoes lod 
Section 100,:Certificate of incorporation ....ccccecccsccccccccccves 13d 


ARTICLE TX, 
Veteran soldiers and sailors’ associations. ......ccccccvccccccccccce Lot 
Pection’ 1105 Certiicaterol Incorporation ices sccce ceccccccce ce socecinon LOS 
lems tt DOME Wele ate'etelele‘aiel as\eisielelete siereis ete drslavetels’ slatslelels sicleiels< ee/ay LOO 
EL anMe Lal ODVCT UVa telco nial eleieicioteiericiniaia clerics <le ele eielels cia cie slesieieleiee sonlboo 


13 ARTICLE X. 
Bolclers » MMONUIMENE | COPDGFA IOUS 0's oss abies’ sdisldvcnudeiseciesceseese LOD 
Section 120. Certificate of incorporation ......... aaa staveieiaceleietelalsveie oleh LOU! 
LOM LOLOL Vuldin le’ calelotetate ete ateisl ee sersyehoimtavolel ale el svete eiarsleleleis'e ele eice wk OO. 
L2Z, EIN PLrOVeEMeNt “TAXES! v. derscis ere sis ciste cic Rislait cleisloleretel eleis'e\elont kent) 
Hxenipuony from taxation Wives ealasedeeee sek cep tesecce LOT 


+e ato ARTICLE XI. 
Boards of trade CHOSSSHO SHS HOSS SHH HHT STE THES SHEHHHEHSHEHSHT HEHE SHES SHSHE HET ECHOES 137 


HEClLion oO mOertincate Of INCOrpoOration:...\.. sc cece cle cock ccsesicsce + LO 
131. Boards of trade heretofore incorporated, which have 
issued capital stock e@eeeeecoeve eee eeeeeeeeeeeeese eee eod 139 


ARTICLE XIL 
Agricultural and horticultural corporations.......ssecerscecceseveee 159 
Section 140. Certificate of incorporation... ...ccssesccees Sewecselees LOO 
141. Restrictions on the formation of corporations.......... 140 
142. Annual fairs and premiums...........0. jatelelcisietevea’ reer cU) 
148. Police and magistrates on exhibition grounds........ 141 
LAT Cale SLOCK Aus cere ofeieleis bia vialeie cielélelarcicielbitie's esteler sted eters cle oil kaos 
LAD ILA MATE IORTOT OL raleleleraie se elalelclctere calaleieie's e.cersle ate eeteieleias eiecerm ube 
1465 Membershipmim: State *SOClCty 4 <n loca ccs cc cistclcwivelciesises Lata 
Laws. applicable to agricultural societies.......cescoccccsscccccses 143 
Agricultural law. (§§ 88-91.)....ccceteeeees BRIO SHNG © aerate oats oles sl 40=-1 OU 
Repealing schedule of Membership Corporations Law....eceees. 150--154 


il 


= CONTENTS. 


PAGE. 


Dissolution of membership Corporations. ..ceccccccccccccccocsses: 
Appendix to Membership Corporations Law, containing laws repealed 
ENCED Yaaieletolacatevalokels| ofa tolslevealerele ta'e le ele civ erstetsietelereitefers oreleleis pe isle a etemeLeNOs 
Explanatory note to Religious CorporationS LaW......c.escsersee 201, 
The Religious CorporationS Law. .cc.cecccccccccccscccscccsvcecees 
Article 1, Provisions applicable to religious corporations generally. 
Ii. Special provisions for the incorporation and government 

of Protestant Episcopal parishes or churches. 


(S$ 130-36.) (Siw enjece wee tenviven tine spieece eats celeViidinwe Pee 


IiI. Special provision for the incorporation and government 


of Roman Catholic and Greek churches. (§§ 50-51.)... 


IV. Special provisions for the incorporation and government 
of Reformed Dutch, Reformed Presbyterian and 
Evangelical Lutheran churches. (8§ 60-66.)......eee. 

VY. Special provisions for the incorporation and government 


of churches of other denominations. (§§ 80-93.)...... 


VL. Special provisions for the incorporation and government 
of two or more unincorporated churches as a union 
church, (S§ AUO-1OM Verna lcieteie sere elelale’s evecele mislsievele aie’ aateiete 


- ARTICLE I. 

Provisions applicable to religious corporations generally....sccceees 
Scction *L Short: s title: =o vaicic cia ae a cate dave ante cali c ciel on telat ave mena 
AoPLCLMILIONS 5 10a’ otaih] ereie levels /elcieleleleletetctaleietecataveystetetatel sre 'siarereratete 

8 Filing and recording certificates of incorporation of 

TElISIOUS | COPPOTATIONS! is cletcleleloicis cle'crele sites ieletel vs eimersreete 

4. Property of unincorporated society transferred by its 
INCOTPOLPACION (se isietehervaietl cinlereicnce ete alehecleteveeimers: senor aceate 

5. General powers and duties of trustees of religious cor- 


DOPATIONS ie c:crsis ce oieieiel cere ice ereislarsisvetsicielerialexcis ots tant nan 

6 Acquisition of property by religious corporations for 
branch institutions; management thereof... ..cceccccce 

% Acquisition of property by religious corporations for 
cemetery purposes; management thereof. we <etelatescatsvete 

8 Removal of human remains from one cemetery of a 
religious corporation to another cemetery owned by it.. 

9. Acquisition of property by two or more religious cor- 
porations for 2 COMMON parsonage. .scernec.scccccercce 
Correction and confirmation of conveyances to religious 
corporations eat ae Ae es Ot ee 
11. Sale, mortgage and lease of real property of religious 
COTPOTAULONS-ciraceereicre e/a vie elie ceceere eleretah es Maen oteesiane ote 
Code of Civil Procedure, provisions relating to sale of 
corporate: Teal ‘property vais sc <ecpekanies atee de ceca 


r= 
S 


VIL Laws repealed; when to take effect. (§§ 110-111.)...... 


154 


CONTENTS. xi 


; PAGE, 
Section 12. Consolidation of incorporated ChurchesS.......ssecesesv0 29d 


13. Judicial investigation of amount of property of religious 
COLP OLA UHOMS aie << eyeitstcletetetersbate se Wedignrshense ale Shivorscapage dave EO 
14. Corporations with governing authority over churches.... 206 
Lye rTOpeEL Ya OL eX UNGENCIUTGHeS aa aittee. tee reuse fa Serene BAe P3ihe' 
16. Corporations for organizing and maintaining mission 
churches and Sunday schools........... ial se op BO es? 
17. Corporations for acquiring parsonages for presiding elders 
BNA ACaM Pp TWWeS LN Se OT OUMOS grata tereVele ates) he shel eaisiarsns +41 «Oa \e 299 
18. Application of this chapter to churches created by special 
RAV Says retraced Ween foray she, clever vecnebote an slaierone, victeie si) ESS ely 
19. Application to this chapter to churches incorporated prior 
tov Janustye ly Lo28. 0.1. ssc) Biss WOE TIOGA OCIS CMY 


ARTICLE ILI. 


Special provisions for the incorporation’ and government of Protestant 


HpsCOpaleparisitegrOrse MUn CMOS em: nesters is ccld es ocelteaderichaielna Batts: 
Section ss Lhe Meeting LOL LNCOLPPOLTALION Ns oats 5 or .0 + <rsjaieiaeivys hele a sls y"6 304 
Sle ERS eCCLELuCaALes OL MMe OEPORGATIONN (co cverote slereicrs 4 alets/eue\aid Ste oa 305 

32. Cerporate trustees; vestry; powers and duties thereof.... 307 

SAP EA TAAL CLECEOHIG ae. fe tu oe a chery Suche oboe uecKalomye fares cto bes 309 


‘34. Changing the number of vestrymen of parishes hereafter 
AME OU DOLALEG Meni ra cucste oc hs beinctia ks oot astyat eesat oocar yore « Fei rales 

35. Changing date of annual elections, number and terms of 
office of vestrymen and terms of churchwardens of par- 


ishes, heretofore incorporated -.... 2.1.26. 152s cet ences » old 
36. Changing the qualifications of voters and the qualifica- 
tions of wardens and vestrymen..............seseereee 314 


ARTICLE III. 


Special provisions for the incorporation and gevernment of Roman 
(eat licmeateGrT Coker COULGCHE Sts cen telncle autre a eskule <crersecmathe! «erate 815 
Section 50. Incorporation of Roman Catholic and Greek churches.... 315 


51. Government of incorporated Roman Catholic churches.... 316 
‘ 


ARTICLE IV. 


Special provisions for the incorporation and government of Reformed 
Dutch, Reformed Presbyterian and Lutheran churchgs............ Sas 

Section 60. Decision by:a Reformed Dutch or Reformed Presbyterian 
church, as to system of incorporation and government.. 318 

61. Decision by Evangelical Lutheran Church as to system 
OLMNCOMporacion, anus SOVELMMEN Ets | Paateyh alse e's acces . 318 

62. Incorporation of Reformed Dutch, Reformed Presbyterian 
and Evangelical Lutheran churches under this article.. 319 


an CONTENTS. 


PAG 
Section 63. Consistory of a Reformed church in America... -ss.eceieecU 


64. Reformed churches in America, changing system of choos- 
ing trustees. Minister; how chosen ....... oo EN Shoe 821 
65. Reformed Presbyterian churches, changing system of * 
choosing trustees. Pew rents and minister’s salary.. 322 
66. Evangelical Lutheran churches, changing system of 
choosing trustees . ......... eis suciave cetohar a aere 


ARTICLE avs 


Special provisions for the incorporation and government of Baptist 


CMHurches fs oles eo ee whee ee we aie acs eee eels Isha onset eked she efter terete . 824 
Section 67. Notice of meeting for incorporation .............. Pra E 325 
68. The meeting for incorporation .........2.+.00+esee0ess- 325 
69: Lhe certificate of, MCOrpOravlOn pase ee eid le oleletetr eter 326 
70. Time, place and notice of corporate meetings............ 327 

71. Organization and conduct of corporate meetings; qualifi- 
cations. of evoters= thereditaeucrerecme ees ries reretee ater steke 827 
72. Changing date of annual corporate meetings............ 328 
73. Changing number of trustees ......... Bee diesel oon one toupee 328 
4. Meetings “Of EMUSTCOS vera arse a « clere terol ee) ol ster RS alsvo tise, okie e oae Meee 328 

75. The creation and filling of vacancies among trustees of 
SuCh -CHULCCHES hae ert aie seiaicteneilis spars oka ton heredelchsetecenateme eerste lo ie 32) 

76. Control of trustees by corporate meetings of such 
churches:;salaniess Of MINnISters fey. acral setemmaae eerie ae 329 

77. Transfer of property to the Baptist Missionary Convention 


of the State of New York 


ARTICLE VI. 


Special provisions for the incorporation and government of Congregational and 
Independent churches............ Brie : 


Section'78. Noticé of meeting for incorporationsasncee seen seaeesieae ae cee neces sense JD 
8a. “The meeting for incorporations wassuscw cred disci neseeenieneien te tieaece nen cneminine 330a 
%8b. The certificate of incorporation.....,........ 0. Piet cisiale atecaiarela diets elttohe: are Men. coUb: 
"8c. Time, place and notice of corporate meetings-... 0.2... ese. scesecess senate 330b 
78d. Organization and conduct of corporate meetings; qualifications of 

Voters theresa tae 30 oa cies ce bits ap av micteialale giecae’ ee ns abes aa cman sania er toteeeet ee 350b 
78e, Changing date of annual corporate MeetingS.....:....cccsecsccesvcceseceees tele 
(8f. \Changing number Of Trustecsw sc... neces scissile nse leruieie siclec io em teis aeiaee eee 330¢ 
78g: Meetings of trustees. s ca cc-scctectir nis on ctocele re ecieterera elec erate attelete cote a omits eet aereee 330d. 
(8h: Vacancies among, trustees:.ononatnarsiscececieen vlectiaciiee cciateeericistltiets Cemrmaeras 380d. 
%8i. Limitation of Powers Of CLUSTOES cirecilnie se sis cisic’s vieteseisidiee viercin ck ainiere/s cimenatean vers 330d. 
i8j. Hlection and ‘salary Of MiInisterse.,ne reeks ce elke lases ee tale eewener. ae ooo RUE 
18k, STransfer Of property sic ses int Rac ae vad fant ease bis p.ecernatslee doles. omnes 33Ue 


ARTICLE VII. 





86. Changing date of annual corporate meetings............+- PORACHER iGo 33 
Ya Ghancing numberrot wrusteesanccscs sect same etiie iates as erste ARMR Ne ee ae 339 
SSE Meetings Of CRUSLOCH Ne scr cine aiertten coe es it Seis tie aetieetstateln cleat cet see eae 340) 
89. The creation and filling of vacancies among trustees of such churches.... 340 

90. Control of trustees by corporate meetings of such churches; saiaries of 
ATUTUIS HOLS» psecnvs iors nyse F cizw oo wea Or aaiersuaya Steve ao teaid aieae Coy Se Res Sena eee ec asere 340 


*Added by ch. 336, L. 1896. In effect April 21, 1896. 


CONTENTS. mii 


PAGE, 

Section 91. Trustees of a church in connection with the United Breth- 
TEM ells OHTISt cree cee cseetera seis cvee's: ss cNereratetore ACROSS RCRO 341 
92. Trusts for Shakers and Friends ........ Gavaters's 6 cheleteterete’ sve 341 


93. Conveyance of trust property of Friends ...cccccscoceee S42 


ARTICLE VII. 
Special provisions for the incorporation and government of two or 
more unincorporated churches as a union church.................. 343 
Section 100. Joint meeting for the purposes of incorporation........ 343 


101. Government of incorporated union churches ........... 344 


ARTICLE IX, 

Laws repealed; when to take effect ............. SC ROE pistol et isnejoasterntets 346 
SECON OMA Smre DOH CMe tat tata: sie echt stores are/ele ia oom ols ciel AerGOM Bae 346 

UDIBEW Leis Womtakenen CCl cc wate irs acs ote ete. SG eee ate 346 
Repealing schedule of Religious Corporations Law......... woe-. 346--348 
Laws relating to religious corporations ....:.......... De eens ae 349--852 
Provisions of Penal Code relating to religious corporations...... 353--357 
ATIPACtOLTeS MA Ley Dar Dering OMe SUM Ga Varicnts cis ciee reele sece ne cise eneers 358 


Appendix to Religious Corporations Law, containing the laws re- 

pealed thereby . 
Table of special laws relating to religious corporations 
Lik@atalss. 4d “oaweana ae motetoisis cmnerekercisks hata laveleieclollelstensysictsrs suishelwletole(oteliece spececa) 
ENG OXcaemrarceuse cleiers cieleete 


eee eeer eserves ere eee eeee ee eeeese FeeS8 ROR B 208 483 


APPENDIX. 
VaxelLa wrote SOGs ncuitee ee 


oo oe ee 4880 990008980008 800 0988 20008 1--140 


a Be " 
PORE Vie Be 


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cok. 


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Pree Tee toe ee en ek be Txt f pay: ‘ ae ae 
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wen ees «Se ee 


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* co ie 





THE STATUTORY CONSTRUCTION LAW. 





LAWS OF 1892, CHAPTER 677. 





AN ACT relating to the construction of statutes, constituting 
~ chapter one of the general laws. 


The People of the State of New York, represented in Senate. 
and Assembly, do enact as follows: 


CHAPTER I OF THE GENERAL LAWS, 
Tue Sratutory Constrvucrion Law. 


Section 1. Short title; extent of application. 
2. Property. 
8. Real property. 
4, Personal property. 
5. Person. 
6. Judge 
7. Lunacy; idiocy. 
8. Gender; number; tense 
9. Heretofore; hereafter; now 
10. Last; preceding; next; following. 
11. Folio. , 
12. Writing; signature, 
13. Seal. 
i4. Oath; affidavit; swear. 
15. Acknowledge; acknowledgment, . 
16. Bond; undertaking. 
17. Choose; elect; appoint. 
18. Board composed of one person, 
19. Meeting; quorum; powers of majority. 
20. Service of notice upon board or body. 
21. County clerk; register, 
22. Village 
23. State, 


vs 


2 THE STATUTORY CONSTRUCTION LAW, 
Section 24. Public holiday; half-holiday. 

25. Year. 

26. Month. 


‘27. Day; mode of computing days; night-time, 

28. Standard time. 

29. Civil and criminal codes, 

80. Laws of England and of the colony of New York, 

81. Limiting the effect of repealing statutes, 

82. Effect of repeal and re-enactment. 

‘838. Effect of revision upon laws passed at same session or before 
revision takes effect. 

84. Alterations of titles and head notes 

385. Laws repealed. 

86. Time of taking effect. 


Section 1. Short title; extent of application.— This chapter 
shall be known as the statutory construction law, and is appli- 
cable to every statute unless its general object or the context of 
the language construed, or other provisions of law indicate that 
a different meaning or application was intended from that 
required to be given by this chapter. 

§ 2. Property.—The term property includes real and personal 
property. 

§ 3. Real property.— The term real property includes real 
estate, lands, tenements and hereditaments, corporeal and incor- 
poreal, 

§ 4. Personal property.— The term personal property includes 
chattels, money, things in action, and all written instruments 
themselves, as distinguished from the rights or interests to 
which they relate, by which any right, interest, lien or incum- 
brance in, to or upon property, or any debt or financial obliga- 
tion is created, acknowledged, evidenced, transferred, discharged 
or defeated, wholly or in part, and everything, except real prop- 
erty, which may be the subject of ownership. The term chattels 
includes goods and chattels. 

§ 5. Person.— The term person includes a corporation and a 
joint stock association. When used to designate a party, whose 
property may be the subject of any offense, the term person also 
includes the state, or amy other state, government or country 
which may lawfully own property in the state 


THE STATUTORY CONSTRUCTION LAW. 3 


§ 6. Judge—The term judge includes every judicial officer 
authorized, alone or with others, to hold or preside over a court 
of record 

§ % Lunacy; idiocy.—The terms lunatic and lunacy include 
every kind of unsoundness of mind except idiocy. 

§ 8. Gender ; number tense — Words of the masculine gender 
include the feminine and the neuter, and may refer to a corpora- 
tion, or toa a board or other body or assemblage of persons; and, 
when the sense so indicates, words of the neuter gender may 
refer to any gender. The term men includes boys and the 
term_women includes. girls. 

Words in the singular number include the plural, and in the 
plural number include the singular. 

Words in the present tense include the future.: 

§ 9. Heretofore ; hereafter; now. — Each of the terms, here'tio- 
fone, and hereafter, in any provision of a statute, relates to the 
time such provision takes effect. The term now in any provision 
of a statute referring to other laws in force, or to persons in 
office, or to any facts or circumstances as existing, relates to the 
laws in force, or the person in office, or to the facts or circum- 
stances existing, respectively, immediately before the taking 
effect of such provision. 

§ 10. Last; preceding; next; following.— A reference to the 
last or preceding section, or other provision of.a statute, means 
the section or other division immediately preceding, and a refer- 
ence to the next or following section or other division of a 
statute means the section or other division immediately fol- 
lowing. 

§ 11. Folio — A folio is one hundred words, counting as a word 
each figure necessarily used. i 

§ 12. Writing; signature.—The terms writing and written 
include avery legible representation of letters upon a material 
substance, except when applied to the signature of an “instru- 
ment, The term signature includes any memorandum, mark or 
sign, written or placed upon any instrument or writing with 
intent to execute or authenticate such instrument or writing. 

§ 13. Seal.— The private seal of a person, other than a corpora- 
tion, to amy imstrument or writing slrall consist of a wafer, wax or 


A _ THE STATUTORY CONSTRUCTION LAW. 


other similar adhesive substance affixed thereto, or of paper ox 
other similar substance affixed thereto, by mucilage or other 
adhesive substance, or of the word “seal,” or the letters “L, S.,” 
opposite the signature. 

A seal of a court, public officer or corporation may be im- 
pressed directly upon the instrument or writing to be sealed, or 
upon wafer, wax or other adhesive substance affixed thereto, or 
upon paper or other similar substance affixed thereto by muci- 
lage or other adhesive substance. An instrument or writing 
duly executed, in the corporate name of a corporation, which 
shall not have adopted a corporate seal, by the proper officers of 
the corporation under their private seals, shall be deemed to 
have been executed under the corporate seal. 

§ 14. Oath; affidavit; swear.— The terms oath and affidavit 
include every mode authorized by law of attesting the truth of 
that which is stated. 

The term swear includes every mode authorized by law for 
administering an oath. Whien an affidavit is authorized or 
required it may be sworn to before any officer authorized by law 
to take the acknowledgment of deeds in this state, unless a 
particular officer is specified before whom is is to be taken. 

§ 15. Acknowledge; acknowledgment.— When the execution 
of any instrument or writing is authorized or required by law 
to be acknowledged, or to be proven so as to entitle it to be 
filed or recorded in a public office, the acknowledgment may be 
taken or the proof made before any officer then and there 
authorized to take the acknowledgment or proof of the execu- 
tion of a deed of real property to entitle it to be recorded in a 
county clerk’s office, and shall be made and certified in the same 
manner as such acknowledgment or proof of such deed, 

The term acknowledge and acknowledgment, when used with 
reference to the execution of an instrument or writing other 
than a deed of real property, includes a compliance with the pro- 
visious of this section by either such proof or acknowledgment 

§ 16. Bonds ; undertakings— A provision of law authorizing 
or requiring a bond to be given shall be deemed to have been 
complied with by the execution of an undertaking to the same 
effect. 


THE STATUTORY ‘CONSTRUCTION LAW. 5 


$ 17. Choose; elect ; appoint — The term choose includes elect 
and appoint. 

§ 18. Board composed of one person. — A reference to several 
officers of a municipal corporation holding the same office, or to 
a board of such officers, shall be deemed to refer to the single 
officer holding such office, when but one person is chosen to fill 
such oftice in pursuance of law 

§ 19. Meeting; quorum; powers of majority~—- Whenever 
three or more public officers are given any power or authority, 
or three or more persons are charged with any public duty to 
be performed or exercised by them jointly or as a board or 
similar body, a majority of all such persons or officers at a meet- 
ing duly held at a time fixed by law, or by any by-law duly 
adopted by such board or body, or at any duly adjourned meet- 
img of such meeting, or at amy meeting duly held upon reason 
abie notice to all of them, may perform and exercise such 
power, authority or duty, and if ome or more of such persons or 
officers shall have died or have become mentally incapable of 
acting, or shall refuse or neglect to atiend any such meeting, a 
majority of the whole number of such persons or officers shall 
be a quorum of such board or body, amd a majority of a quorum, 
if not less tham a majority of the whole number of such persons 
or officers, may perform and exercise any such power, authority 
or duty. Any such meeting may be adjourned by a less number 
than a quorum. A recital in amy order, resolution or othier record | 
of any proceeding of such a meeting that such meeting had been 
. soeheld or adjourned, or that it had been held upon such notice 
to the members, shall be presumptive evidence thereof. 

§ 20. Service of notice upon body or board. When a nctice 
is required to be given to a board or body, service of such notice 
upon the clerk or chairman thereof shall be sufficient. 

§ 21. County clerk; Register.— Any act done in pursuance of 
law by the register of a county shall be deemed to be a compli- 
ance with any provision of law authorizing or requiring such act 
to be done by the county clerk of such county, and any instru- 
ment or writing filed, entered or recorded in pursuance of law 
fn the offite of a register of a county, shall be deemed to be a 
compliance with any provision of law authorizing or requiring 


6 THE STATUTORY CONSTRUCTION LAW. 


such paper to be filed, entered or recorded, as the case may be, 
in the office of the clerk of such county. 

22, Village—The term village means an incorporated village. 

§ 23. State; territory.— The term state, when used generally 

to include every state of the United States, includes also every - 

territory of the United States and the District of Columbia. The 

term territory when used generally to include every territory of 


the United States, includes also the District of Columbia. 


§ 24. Publie holidays; half-holidays.—The term holiday includes the fol- 
lowing days in each year; the first day of January, known as New Year’s day; 
the twelfth day of February, known as Lincoln’s birthday; the twenty-second day 
of February known as Washington’s birthday; the thirtieth day of May, known 
as Memorial day; the fourth day of July, known as Independence day; the first 
Moaday of September, known as Labor day, and the twenty-fifth day of Decem- 
ber, known as Christmas day, and if either of such days is Sunday, the next day 
thereafter; each general election day and each day appointed by the president of 
the United States or by the governor of this state asa day of general thanks- 
giving, general fasting and prayer, or other general religious observances. The 
term, half-holiday, includes the period from noon to midnight of each Saturday 
which is not a holiday. The days and half days aforesaid shall be considered as 
the first day of the week, commonly called Sunday, and as public holidays or 
half-holidays, for all purposes whatsoever as regards the transaction of business 
in the public offices of this state, or counties of this state. On all other days and 
half days, excepting Sundays, such offices shall be kept open for the transaction 
of business. [Am/’d, ch. 614 of 1897. In effect October 1, 1897. ] 

§ 2. Chapter twenty-seven of the laws of eighteen hundred and seventy-five, 
chapter thirty of the laws of eighteen hundred and eighty-one, chapter two hun- 
dred and eighty-nineof the laws of eighteen hundred and eighty-seven and 
chapter six hundred and three of the laws of eighteen hundred and ninety-five, 
are hereby repealed. [Ch. 614 of 1897. ] 


§ 25. Year.— Time shall continue to be computed in this state 
according to the Gregorian or new style. The first day of each 
year after the year 1752 is the first day of January, according 
to such style. For the purpose of computing and reckoning 
the days of the year in the same regular course in the future, 
every year, the number of which in the Christian era is a mul- 
tiple of four, is a bisextile or leap year consisting of three 
hundred and sixty-six days, unless such number of the year 
is a multiple of one hundred and the first two figures thereof 
treated as a separate number is not a multiple of four, and 
every year which is not a leap year is a common year con- 
sisting of three hundred and sixty-five days. 

The term year in a statute, contract, or any publie or private © 
instrument, means three hundred and sixty-five days, but the 
added day of a leap year and the day immediately preceding 


THE STATUTORY CONSTRUCTION LAW. sf 


Shall for the purpose of such computation be counted as ome 
day. 

In a statute, contract or public or private instrument, the 
term year means twelve months, the term half-year, six months, 
and the term a quarter of a year, three months. 

§ 26. Month —In a statute, contract or public or private instru- 
ment, unless otherwise provided in such contract or instrument 
or by law, the term month means a calendar month and not a 
lunar month. A number of months after or before a certain 
day shall be computed by counting such number of calendar 
months from such day, exclusive of the calendar month in which 
such day occurs, and shall include the day of the month in the 
last month so counted having the same numerical order in days 
of the month as the day from which the computation is made, 
unless there be not so many days in the last month so counted, 
in which case the period computed shall expire with the last 
day of the month so counted. 

§ 27. Day ; mode of computing days ; night-time.— A calendar 
day includes the time from midnight to midnight. Sunday or 
ary day of the week specifically mentioned means a calendar 
day. A nuu.ber of days specified as a period from a certain 
day within which or after or before which an act is authorized 
or required to be done means such number of calendar days 
exclusive of the calendar day from which the reckoning is made. 
Sunday ov a public holiday other than a half-holiday must be 
excluded from the reckoning if it is the last day of any ‘such 
period or if it is an intervening day of any such period of two 
days. In computing any specified number of days, weeks or 
months from a specified event, the day upon which the event 
happens is deemed the day from which the reckoning is made. 
The day from which any specified number of days, weeks or 
months of time is reckoned shall be excluded in making the 
reckoning. 

Night-time includes the time from sunset to sunrise. (As 
amended by L. 1894, ch. 447.) 

§ 28. Standard time.—The standard time throughout this 
- gtate is that of the seventy-fifth meridian of longitude west from 
Greenwich, and all courts and public officers, and legal and 


8 THE STATUTORY CONSTRUCTION LAW. 


official proceedings, shall be regulated thereby. Any act re- 
quired by or in pursuance of law to be performed at or within 
a prescribed time, shall be performed according to such standard 
time. 

§ 29. Civil and Criminal Codes — The term Civil Code means 
the Code of Civil Procedure. The term Criminal Code means 
the Code of Criminal Procedure. 

§ 30 Laws of England and of the colony of New York.— 
A statute of England or Great Britain shall not be deemed to 
have had any force or effect in this state since May 1, 1788. 
Acts of the legislature of the colony of New York shall not 
be deemed to have had any force or effect in this state since 
December 29, 1828, 

The resolutions of the congress of such colony and of the con- 
vention of the state of New York, shall not be deemed to be 
the laws of this state hereafter, 

§ 3L. Limiting the effect of repealing statutes. —The repeal 
hereafter or by this chapter of any provision of a statute, which 
repeals any provision of a prior statute, does not revive such 
prior provision. The repeal hereafter or by this chapter of any 
provision of a statute, which amends a provision of a prior 
statute, leaves such prior provision in force unless the amenda- 
tory statute be a substantial re-enactment of the statute 
amended. The repeal of a statute or part thereof shall not 
affect or impair any act done or right accruing, accrued or 
acquired, or liability, penalty, forfeiture or punishment incurred 
prior to the time such repeal takes effect, but the same may be 
asserted enforced, prosecuted or inflicted, as fully and to the same 
extent as if such repeal had not been effected; and all actions 
and proceedings, civil or criminal, commenced under or by virtue 
of any provision of a statute so repealed, and pending imme- 
diately prior to the taking effect of such repeal, may be prose- 
cuted and defended to final effect in the same manner as they 
might if such provisions were not so repealed. 

§ 32. Effect of repeal and re-enactment.— The provisions of a 
law repealing a prior law, which are substantial re-enactments 
of provisions of the prior law, shall be construed as a continua- 


THE STATUTORY CONSTRUCTION LAW. 9 


tion of such provisions of such prior law, and not as new enact- 
ments. If any provision of a law be repealed and, in substance, 
re-enacted, a reference in any law to such repealed provision 
shall be deemed a reference to such re-enacted at fect (As 
amended by L. 1894, ch. 448.) 

§ 33. Effect of revision upon laws passed at same session 
or before revision takes effect— No provision of any chapter of 
the revision of the general laws, of which this chapter is a part, 
shall supersede or repeal by implication any law passed at the 
same session of the legislature at which any such chapter was 
enacted, or passed after the enactment of any such chapter and 
before it shall have taken effect; and an amendatory law passed 
at such session or ait any subsequent session begun before any 
such chapter takes effect, shall not be deemed repealed, unless 
specifically designated in the repealing schedule of such chapter. 

§ 34. Alterations of titles and head notes.— If the title of any 
article or other division of a statute, or the head note of a sec- 
tion shall be amended or repealed in the body of the statute, or 
if a new article or other division having a title, or a new section 
having a new head noite be added to a statute the corresponding 
title or head note, if any, in an abstract of contents at the begin- 
ning of the article or other division of the statute shall be deemed 
to be correspondingly amended or repealed, although there be no 
express reference thereto. 

&§ 35. Laws repealed,— Of the laws enumerated in the sched- 
ule hereto annexed, that portion specified in the _last celumn is 
repealed. 

§ 36. Time of taking effect.— This chapter shall take effect 
immediately. 


“ Sections repealed, 
Revised Statutes. part I, chapter 8, title8.... 16. 


Revised Statutes, part I, chapter 19, title1... 1, 2, 3, 4, 5 
Revised Statutes, part I, chapter 4, title 2.... 3. 
Revised Statutes, part IT, chapter 4, title3.... 9. 
Revised Statutes, part LIT, chapter 8, title17.. 27, 
Revised Statutes, part II, chapter 10, title4.. 4. 
Revised Statutes, part IV, chapter 2, title8... 16. 
2 


10 THE STATUTORY CONSTRUCTION LAW. 


Sections repealed, 

Laws 1828, second meeting, 5ist session, 

chapter 20 28 sesciieie es «va ticiy ine piel teil 9510, 11, 
Laws 1828, second meeting, 51st session, 

chapter 21..... Soe DRA tae Pave sae oe bikes -- 8 and 4 
Laws 1857, chapter 536..... aneightneumaie ee Pitt: 
Laws 1874, chapter 321 ........... ai ila ie 
Laws 1877, chapter 466..... Rr) Sigs nd as Ais Wal 
Laws 1884, chapter 14........... intsieta eels Maree 
TEAWS ASSO, Cle Utah aw hc geet eter ate nielate te 20. 
Gode of Civil Procedure... .sscceasscccasci avs, (Gor YUU /OIK 


subdivisions 6, 7, 
se bie epi ge 
23 and 24 of sec- 
tion 3343. 

Gode of Criminal Procedure..........ee06 955, 956, 957. 

Pemal Code oo ccececccccces vvccsccccccceen, 201, OU, and sub- 
‘divisions 9, 10, 
11, 12, 18, 14 and 
45 of section 718. 


THE GENERAL CORPORATION LAW. 





LAWS OF 1892, CHAPTER 687%. 


AWN ACT to amend the general corporation law. 


Approved by the Governor May 18, 1892. Passed, three-fifths being 
present. 


The People of the State of New York, represented in Senate 
and Assembly, do enact as follows: 


The general corporation law is amended to read as follows, to 
take effect immediately: 


CHAPTER XXXV OF THE GENERAL LAWS. 


THe GreneRAL Corporation Law. 
Section 1. Short title. ’ 
2. Classification of corporations, 
8. Definitions. 
4, Qualifications of incorporators. 
5. Filing and recording certificates of incorporation, 
6. Corporations of the same name prohibited. 
7 Amended and supplemental certificates, 
8. Lost or destroyed certificates. 
9. Certificate and other papers as evidence. 
10. Prohibition of othér than statutory powers. 
11. Grant of general powers. s 
12. Limitation of amount of property of a non-stock eorporation, 
18. Acquisition of additional real property. 
14, Acquisition of property in other states. 
15. Certificate of authority of a foreign corporation. 
16. Proof to be filed before granting certificate. 
17. Acquisition of real property in this state by certain foreign 
corporations. 
18. Acquisition by foreign corporations of real property in this 
state upon judicial sales. © 
19. Prohibition of banking powers. 
20. Qualification of members as voters. 


12. -2 THE GENERAL CORPORATION LAW, 


Section 21. Proxies. 
22. Challenges. 
23. Effect of failure to elect directors. 
24. Mode of calling special election of directors. 
25. Mode of conducting special election of directors. 
26. Qualification of voters and canvass of votes at special 
elections. 
27. Powers of supreme court respecting elections. 
28. Stay of proceedings in actions collusively brought, 
29. Quorum of directors and power of majority. 
80. Directors as trustees in case of dissolution, 
81. Forfeiture for non-user. \ 
82. Extension of corporate existence, 
83. Conflicting corporate laws. 
84. Laws repealed. 
85. Saving clause 
86. Construction, 
87. Law revived. 
88. When notice or lapse of time unnecessary. 
389. As to acts of directors. 
40. Alteration and repeal of charter, 


Section 1. Short titie.—This chapter shall be known as the 
general corporation law. 

[The provisions of the general corporation law apply to all corporations 
formed under or subject to the membership corporations law or the 
religious corporations law; but section 82 provides, that if, in any case, 
the provisions of another corporate law (the membership or religious 
corporations law) conflict with the provisions of the general corporation 
law, the provisions of such corporate law shall prevail, and the provisions 
of the general corporation law shall not apply in such case. 

The table immediately following the repealing schedule of the genera] 
corporation law indicates the sources of the sections thereof.] 


§ 2. Classification of corporations.— A corporation shiall be 
either, 
1. A municipal corporattiion, 
2. A stock corporation, 
3. A non-stock corporation, or 
4. A mixed corporation. 
A stock corporation shall be either, 
1. A monied corporation. 
2. A transportation corporation, or 
3. A business corporation, 


THE GENERAL CORPORATION LAW, 13 


A non-stock corporation shall be either, 
L A religious corporation, or 
2. A membership corporation. 
A mixed corporation shall be either, 
1. A cemetery corporation, 
2. A library corporation, 
3. A co-operative corporation, 
A. board of trade corporation, or 
5. An agricultural and horticultural corporation. 
A transportation corporation shall be either, 
1. A railroad corporation, or 
2. A transportation corporation other than a railroad cor- 
poration. 
A membership corporation shall include benevolent orders and 
fire and soldiers’ monument corporations. 
A reference in a general law toa class of corporations described 
in accordance with this classification shall include all corpora- 
tions theretofore formed belonging to such class. 


{The original plan of the revisers to propose a “mixed corporation 
law,” was abandoned, and corporations which are here classified as 
*mixei corporations” are membership corporations unless they haye 
capital stock, when they are classified as stock corporations. So, also, 
the plan of including benevolent orders under membership corporations 
was abandoned.] 


§ 3. Definitions — 1. A’ munfcipal corporation includes a county, 
town, school district, village and city, and any other territorial 
division of the State established by law with powers of local 
government. 

2. ‘A stock corporation is a corporation having a capital stock 
divided into shares, and which is authorized by law to distribute 
to the holders thereof dividends or shares of the surplus profits 
of the corporation. A corporation is not a stock corporation 
because of having issued certificates called certificates of stock, 
but which are in fact merely certificates of membership and 
which is not authorized by law to distribute to its members 
any dividends or share of profits arising from the operations of 
the corporation, 


14 THE GENERAL CORPORATION LAW. 


8. The term non-stock corporation includes every corporation 
other than a stock corporaition. 

4, A moneyed corporation is a corporation formed under or 
subject to the banking or the insurance law. 

5. A domestic corporation is a corporation incorporated by or 
under the laws of the state or colony of New York. Every cor- 
poration which is not a domestic corpoxation is a foreign cor- 
poration, except as provided by the Code of Civil Procedure for 
the purpose of construing such code. 

6. The term directors, when used in relation to corporations, 
shall include trustees or other persons, by whatever name 
known, duly appointed or designated to manage the affairs of 
the corporation. 

7. The term. certfficate of incorporation shall include articles 
of association or any other written instruments required by law 
to be filed, to effect the incorporation of a corporation, including 
a certified copy of an original certificate of incorporation filed 
for such purpose in pursuance of law. 

8. The term member of a corporation shall include every per- 
son having a right to vote at a meeting of the corporation for 
the election of directors, other than a person having a right to 
vote only upon a proxy. 

9. The term office of a corporation means its principal office 
within the state or principal place of business within the state, 
if it has no principal office therein. 

10. The term business of a corporation when used with refer- 
ence to a non-stock corporation, includes the operations for the 
conduct of which it is incorporated. 

11. The term corporate law or laws, when used in any law 
forming a part of the revision of the general laws of the state 
of which this chapter is a part, means the general laws of this 
state relating to corporations included in such revision. (Thus 
amended by L, 1895, ch. 672.) 

[The amendment to this section drops therefrom a reference to mixed 
corporations, provides a clearer definition of a stock corporation in 
paragraph 2, and of a foreign corporation in paragraph 5, and omits 
from paragraph 9, the requirement that “ the office of a stock corporation 


shall be in the county, town or city in which its business is principally 
carried on.”’] 


THE GENERAL CORPORATION LAW. 15 


§ 4. Qualifications of incorporators—A certificate of incorpo- 
ration must be executed by natural persons, who must be of 
full age, and at least two-thirds of them must be citizens cf 
the United States and one of them a resident of this state. 
This section shall not apply to a corporation formed by the 
reincorporation or consolidatin of existing corporations, or to 
the reorganization of a corporation upon the sale of the property 
and franchises of a previously existing corporation or otherwise. 
(Thus amended by L. 1895, ch. 672.) 

[The amendment to this section by L. 1895, ch. 672, provides that but 


one of the incorporators need be a resident of the state, while by the 
former law a majority of residents was requisite.] 


§ 5. Filing and recording certificates of incorporation. Every 
celtificate of incorporation and amended or supplemental cer- 
tificate hereafter executed shall be in the English language, and 
except of a religious, cemetery, moneyed, municipal or fire 
department corporation, shall be filed in the office of the secre- 
tary of state, and shall be by him duly recorded and indexed in 
bocks specially provided therefor; and a certified copy of such 
certificate’ or amended or supplemental certificate with a cer- 
‘tificate of the secretary of state of such filing and record, or a 
duplicate original of such certificate or amended or supplemental 
certificate shall be filed and similarly recorded and indexed in 
the office of the clerk of the county in which the office of the 
corporation is to be located, or, if it be a non-stock corporation, 
aud such county be not determined upon at the time of executing 
the certificate of incorporation, in such county clerk’s office as 
the judge approving the certificate shall direct. All taxes 
required by law to be paid before or wpon incorporation and the 
fees for filing and recording such certificate must be paid before 
filing. No corporation shall exercise any corporate powers or 
privileges until such taxes and fees have been paid. (Thus 
anended by L. 1895, ch. 672.) 

[The amendment to this section requires certificates of incorporation 
to be in the English language. 

The secretary of state does not require the certificate of the county 


clerk as to the authority of the officer who takes the acknowledgment of 
a certificate of incorporation. 


16 THE GENERAL CORPORATION LAW. 


The certificates of incorporation of religious corporations are pot 
required to be filed in thé office of the secretary of state. (Religious 
Corp. L., § 3.)] 


§ 6. Corporate names —No certificate of incorporation of a 
proposed corporation having the same name as an existing 
domestic cGrporation, or a name so nearly resembling it as lo 
Le calculated to deceive, shall be filed or recorded in any office 
for the purpose of effecting its incorporation. A corporatior 
formed by the reincorporation, reorganization or consolidativun 
of other corporations or upon the sale of the property or fran- 
chises of a corporaticn, may have the same name as the cor- 
poration or one of the corporations to whose francbises it has 
succeeded. No corporation shall be hereafter organized under 
the laws of this state with the word bank, insurance, indemnity, 
guarantee or benefit as part of its name, except a corporation 
formed under the banking law or the insurance law. (Thus 
amended by L. 1895, ch. 672.) 

[The last sentence is added by the amendment of 1895. 


The Code of Civil Procedure (§§ 2410-2417) provides a method for 
changing the name of a corporation by petition to the court.J 


§ 7% Amended and supplemental certificates—TIf, in the 
original or amended certificate of incorporation of any corpo- 
ration, or if in a supplemental certificate of any corporation any 
informality exist, or if any such certificate contain any matter 
not authorized by law to be stated therein, or if the proof or 
acknowledgment thereof shall be defective, the corporators or 
directors of the corporation may make and file an amended cer- 
tificate correcting such informality or defect or striking out 
such unauthorized matter; and the certificate amended shall be 
deemed to be amended accordingly as of the date such amended 
certificate was filed, and upon the filing of such an amended 
certificate of incorporation, the corporation shall then for all 
purposes be deemed to be a corporation from the time of filing 
the original certificate. 

The supreme court may, upon due cause shown, and proof 
made, and upon notice to the attorney-general, and to such 
other persons as the court may direct, and upon such terms 


THE GENERAL CORPORATION LAW. 17 


and conditions as it may impose, amend any certificate of 
incorporation which fails to express the true object and purpose 
of the corporation, so as to fruly set forth such object and 
puupose. 

When an amended or supplemental certificate is filed, an 
entry shall be made upon the margin of the index and record 
of the original certificate of the date and place of record of 
every such amended certificate. 

The amendment of a certificate under this section shall be 
without prejudice to any pending action or proceeding, or to 
any rights previously accrued. 

[An amended certificate after reciting the defect which is intended to 
be remedied, should restate the original certificate, with the error cor- 


rected, and after being properly acknowledged, the amended certificate 
should be filed in the same offices as the original certificate.] 


§ 8. Lost or destroyed certificates.— If either of the certifi- 
cates of incorperation shall be lost or destroyed after filing, a 
certiiicd copy of the other certificate may be filed in the place of 
the «ne so lost or destroyed and as of the date of its original 
filing, and such certified copy shall have the same foree and 
effect as the original certificate had when filed. 

§ 9. Certificate and other papers as evidence.— The certificate 
of incorporation of any corporation duly filed shall be presump- 
tive evidenice of its incorporation, and any amended centtificate or 
other paper duly filed or recorded relating to the inconporation 
of any corporation, oir its existence or management, and contain- 
ing facts required or authorized by law to be stated therein, 
shall be presumptive evidence of the existence of such facts. 
(Thus amended by L. 1895, ch. 672.) 

{The amendment of 1895, inserts the Words “or recorded” after the 
word “filed.” Section 933 of the Code of Civil Procedure, provides that 


a certified copy of a paper filed, kept, entered or recorded in a public 
office is evidence as if the original was produced.] 


§ 10. Limitation of powers.—No cerporation shall possess or 
exercise any corporate powers not given by law, or not 
necessary to the exercise of the powers so given. The cer- 
tifieate of incorporation of any corporation may contain any pro- 

3 


18 THE GENERAL CORPORATION LAW. 


vision for the regulation of the ousiness and the conduct of the 
affairs of the corporation, and any limitation upon its powers, or 
upon the powers of its directors and stockholders, which does 
not exempt them from the performance of any obligation or thie 
performance of any duty imposed by law. (Thus amended by L. 
1895, ch. 672.) 

[The amendment of 1895 adds all of the section after the first sentence, 
It enables the incorporators to insert in the certificate any provision 
which is not in conflict with law. In other words, a corporation is no 
longer to be limited to powers expressly conferred by statute, but may, 


by is certificate, assume any power which is not expressly or impliedly 
denied by statute.] 


§ 11. Grant of general powers.— Every corporation as such 
has power, though not specified in the law under which it is 
incorporated : 

1. To have succession for the period specified in its certificate 
of incorporation or by law, and perpetually when no period is 
specified. 

2. To have a common seal, anid alter the same at pleasure. 

3. To acquire by gramt, gift, purchase, devise or bequest, to 
hold and to dispose of such property as the purposes of the 
corporation shall require, subject to such limitations as may 
be prescribed by law. | 

4. To appoimt such officers and agents as its business shail 
require, amd to fix their compensation, and 

5. To make by-laws, not inconsistent with any existing law, 
for the management of its property, the regulations of its affairs, 
and the transfer of its stock, if it has amy, and the calling of 
meetings of its members. Such by-laws may also fix the amount 
of stock, which must be represented at meetings of the stock- 
holders in order to constitute a quorum, unless otherwise pro- 
vided by law. By-laws duly adopted at a meeting of the mem- 
bers of the corporation shiall control the action of its directors. 
No by-laws adopted by the board of directors regulating the elec- 
tion of directors or officers shall be valid unless published for at 
least once a week for two successive weeks in a newspaper in 
the county where the election is to be held, and at least thirty 
days before such election. Subdivisions four and five of this 


THE GENERAL CORPORATION LAW. Be) 


section shall not apply to municipal corporations. (Thus amended 
by L. 1895, ch. 672.) 

[fhe amendment of 1895, removes an ambiguity by providing that a 
by-law shall be published “ once in each week for two successive weeks,” 
while the former section merely provided that it should be published 
“for two successive weeks.” The power of a non-business corporation 
to take and hold property is limited by the provisions of § 12 of the 
general corporation law.] 


§ 12. Enlargement of limitations upon the amount of the 
property of non-stock corporations.—If any general or special 
law heretofore passed, or any centificate of incorporation, shall 
limit the amount of property a corporation other than a stock 
corporation may take or hold, such corporation may take and 
hold property of the value of three million dollars or less, or thie 
yearly income derived from which shall be five hundred thon- 
sand dollars or less, notwithstanding any such limitations. In 
computing the value of such property, no increase in value aris- 
ing otherwise than from improvements made thereon shail be 
taken into account. (Thus amended by L. 1894, ch. 400.) 

[This section is applicable to all non-stock corporations, Thus, in 


revising the laws relating to religious and membership corporations, all 
property limitations have been repealed and not re-enacted.] 


§ 13. Acquisition of additional real property.—When any 
corporation shall have sold or conveyed any part of its real 
property, the supreme court may, notwithstanding any restric- 
tion of a general or special law, authorize it to purchase and 
hold from time to time other real property, upon satisfactory 
proof that the value of the property so purchased does not exceed 
the value of the property so sold amd conveyed within the three 
years next preceding the applicatiom 


§ 14. Acquisition of property in other states.— Any domestic 
corporation transacting business in other states or foreign 
countries may acquire and dispose of such property as shall be 
requisite for such corporation in the convenient transaction of 
its business. 


[This section operates only so far as our own jurisdiction is concerned, 
If the statutes of a foreign state or country prohibit such acquisition, a 
very different question is presented.] 


20 THE GENERAL CORPORATION LAW, 


§ 15. Certificate of authority of a foreign corporation.— No 
foreign stock corporation other than a moneyed corporation, shall 
do business in this state withuut having first procured from the 
secretary of state a certificate that it has complied with all the 
requirements of law to authorize it to do business in this state, 
and that the business of thie corporation to be carried on in this 
state is such as may be lawfully carried on by a corporation 
incorporated under the laws of this state for such or similar busi- 
ness, or, if more than one kind of business, by two or more cor 
porations so incorporated for such kinds of business respectively. 
The secretary of state shall deliver such certificate to every 
such corporation so complying with the requirements of law. 
No such corporation now doing business in this state shall do 
business herein after December 31, 1892, without having pro- 
cured such certificate fram the secretary of state, but any lawful 
contract previously made by the corporation may be performed 
and enforced within the state subsequent to such date. Neo 
foreign stock corporation doing business in this state without 
such certificate shall maintain any action in this state wpon amy 
contract made by it in this state until it shall have procured such 
certificate. 


[Applies to stock corporations onty.] 


816. Proof to be filed before granting certificate.— Before 
granting such certificate the secretary of state shall require every 
such foreign corporation tio file in his office a, sworn copy in the 
English language of its charter or certificate of incorporation 
and astatement under its corporate seal particularly setting forth 
the business or objects of the corporation which it is engaged in 
carrying on or which it proposes to carry on within the state, and 
a place within the state which is to beits principal place of busi- 
ness, and designating in the manner prescribed in the Code of Civil 
Procedure a person upon whom. process against the corporation 
may he served within the state. The person so designated must 
have an office or place of business at the place where such corpora- 
tion is to have its principal place of business within the state. 
Such designation shall comtinue in force until revoked by an 


THE GENERAL CORPORATION LAW. 21 


instrument in writing designating in like manner some other per- 
gon upon whom process against the corporation may be served in 
this state. If the pexson so designated dies orremoves from the 
place where the corporation has its principal place of business 
within the state, and the corporation does not within thirty days 
after such death or removal designate in like manner another 
person upon whom process against it may be served within the 
state, the secretary of state may revoke the authority of the cor 
poration to do business within the state, and process against the 
corporation in an action upon any liability incumred within this 
state before such revocation, may, after such death or removal 
and before another designation is made, be served upon the secre- 
tary of state. At the time of such service the plaintiff shall pay, 
to the secretary of state two dollans, to be included in his tax- 
able costs and disbursements, and the secretary of state shall 
forthwith mail a copy of such notice to such corporation if its 
address, or the address of any officer thereof, is known to him 
(This amended by L. 1895, ch. 672.) 


[Applies to stock corporations only.] 


§ 1%. Acquisition of real property in this state by certain 
foreign corporations.— Any foreign corporation created unJler 
the laws of the United States, or of any state or territory thereof, 
and doing business in this state, may acquire such real property 
in thi¢ siate as may be necessary for its corporate purposes in 
the transaction of its business in this state, and convey the 
sime by deed or otherwise in the same manner as a domestic 
corporation. 


[This section does not, of course, extend the powers of a foreign cor- 


poration beyond the terms of its charter or the law under which it was 
created.] sae 


§ 18. Acquisition by foreign corporations of real property in 
this state.—— Any foreign corporation may purchase at a sale 
upon the foreclosure of any mortgage held by it, or upon any 
judgment or decree for debts due it, or upon any settlement 
to secure such debts, any real property within this state covered 


22 THE GENERAL CORPORATION LAW. 


by. or subject to such mortgage, judgment, decree or settlement, 
and may take by devise any real property situated within this 
state, and hold the same for not exceeding five years from the 
date of such purchase, or from the time when the right to the 
possession thereof vests in such devisee, and convey it by deed 
or otherwise, in the same manner as a domestic corporation, 
(Thus amended by L. 1894, ch. 136.) 

§ 19. Prohibition of banking powers.— No corporation, ex- 
cept a corporation formed under or subject to the banking laws, 
shail by any implication or construction be deemed to possess 
the power of carrying on the business of discounting bills, notes 
or other evidences of debt, of receiving deposits, of buying gold 
or silver bullicn or foreign coins, or buying and selling bills of 
exchange, or shall issue bills, notes or other evidence of debt for 
circulation as money. 

§ 20. Qualification of members as voters.— At every election 
of directors and meeting of the members of any corporation, 
every member who is not in default in the payment of his sub- 
scriptions upon his stock or disqualified by the by-laws, shall 
be entitled to one vote, if a non-stock corpoiution, and, if a 
stock conporation, to one vote for every share of stock held by 
him for ten days immediately preceding the election or meeting. 

Every pledger of stock standing in his name cn the books of 
the corporation shall be deemed the owner thereof for the pur- 
poses of this section. 

The certificate of incorporation of any stock corporation may 
provide that at all elections of directors of such corporation, 
each stockholder shall be entitled to as many votes as shall 
equal the number of his shares of stock multiplied by the num- 
ber of directors to be elected, and that he may cast all of such 
votes for a single director or may distribute them among the 
number ‘to be voted for, or any two or more of thiem ag he may 
see fit, which right, when exercised, shall be termed cumulative 
voting. The stockholders of a corporation heretofore formed, 
who, by the provisions of law existing on April 30, 1891, were 
entitled to the exercise of such right, may hereafter exercise 
euch right according to the provisions of this section, 


THE GENERAL CORPORATION LAW. 23 


No person shall vote or issue a proxy to vote at any meeting 
of the stockholders or bondholders, or both, of a stock corpora- 
tion, upon any stock or bonds which have not been owned by 
him for at least ten days next preceding such meeting, notwith- 
standing such stock or bonds may stand in his name on the 
beoks of the corporation. 

No member of a corporation shall sell his vote or issue a 
proxy to vote to any person for any sum of money or any thing 
of value. 

The books and papers containing the record of membership 
of the corporation shall be produced at any meeting of its mem: 
bers upon the request of any member. If the right to vote at 
any such meeting shall be challenged, the inspectors of election, 
or other persons presiding thereat, shall require such bocks, 
if they can be had, to be produced as evidence of the right of 
the person challenged to vote at sch meeting, and all persons 
who may appear from such books to be members of the cor- 
poration may vote at such meeting in person or by proxy, 
subject to the provisions of this chapter. 

§21. Proxies. -Every member of a corporation, except a 
religious corpoxation, entitled to vote at amy meeting thereof 
may so vote by proxy. 

No officer, clerk, teller or bookkeeper of a corporation formed 
under or subject to the banking law shall act as proxy for any 
stockholder at any meeting of any such corporation, 

Every proxy must be executed in writing by the member him- 
self, or by his duly authorized attorney. No proxy hereafter 
made shall be valid after the expiration of eleven months from 
the date of its execution unless the member executing itt shall 
have specified therein the length of time it is to continue in force, 
which shall be for some limited period. Every proxy shall be 
revokable at the pleasure of the person executing it; but a corpo- 
ration having no capital stock may prescribe in its by-laws the 
persons who may act as proxies for members, and the length of 
time for which proxies may be executed. 

[See Form, Ne. 1] 


This section prohibits members of a religious corporation from voting 
by proxy.] 


24 THE GENERAL CORPORATION LAW. 


§ 22. Challenges.— Every member of a corporation offering 
to vote at any election or meeting of the corporation shall, if 
required by an inspector of election or other officer presiding 
at such election or meeting, or by any other member present, 
take and subscribe the following oath: “I do solemnly swear 
that in voting at this election I have not, either directly, indi- 
rectly or impliedly, received any promise or any sum of money 
ov any thing of value to influence the giving of my volte or votes 
at this meeting or as a consideration therefor.” If it is a stock 
corporation, the oath so taken and subscribed shall contain the 
following additional provision: “That I have not sold or other- 
wise disposed of my interest in or title to any shares of stock 
or bonds in respect to which I offer to vote at thiis election, but 
that all such shares or bonds are still owned by me,” but if such 
stock or bonds be pledged, the oath may so state. Any person 
offering to vote as proxy for uny other person shall present his 
proxy and, if so required, take and subscribe the following oath: 
“IT do solemnly swear that I have not, either directly, imdi- 
rectly or impliedly, given any promise or any sum of money or 
any thing of value to induce the giving of a proxy to me to 
vote at this electiion, or received any promise or any sum of 
money or any thing of value to influence the giving of my vote 
at this meeting, or as a consideration therefor.” If a stock cor- 
poration, the oath so taken and subscribed shall contain the fol- 
lowing additional provision: “And that the title to the stocks 
and bonds upon which I now offer to vote is, to the best of my 
Knowledge and belief, truly and in good faith vested in the per- 
sons in whose names they now stand,” but if such stocks or bonds 
be held as security, the oath may so state. The inspectors or per- 
sons presiding at the election may administer such oath, and all 
such oaths and proxies shall be filed in the office of the corpora- 
tion. (Thus amended by L. 1895, ch. 672.) 


[The amendment of 1895, provides that the oath may state that stocks 
or bonds are pledged.] 


§ 23. Effect of failure to elect directors.—If the directors 
shall not be elected on the day designated in the by-laws, or by 
law, the corporation shall not for that reason be dissolved; but 


THE GENERAL CORPORATION LAW. 25 


every director shall continue to hold his office and discharge his 
duties until his suecessor has been elected. 

§ 24. Mode of calling special election of directors — If the 
election has not been held on the day so designated, the directors 
shall forthwith call a meeting of the members of the corporation 
for the purpose of electing directors, of which meeting notive 
shall be given in the same manner as of the annual meeting 
for the election of directors. 

If such meeting shall not be so called within one month, or, 
if held, shall result in a failure to elect directors, any member 
of the corporation may call a meeting for the purpose of electing 
directors by publishing a notice of the time and place of holding 
such meeting at least once in each week for two successive 
weeks immediately preceding the election, in a newspaper pub- 
lished in the county where the election is to be held and in 
such other manner as may be prescribed in the by-laws for 
the publication of notice of the annual meeting, and by serving 
upon each member, either personally or by mail, directed to 
him at his last known post-office address, a copy of such notice 
at least two weeks before the meeting. 

§ 25. Mode of conducting special elections of directors.— 
Such meeting shall be held at the office of the corporation, or 
if it has none, at the place in this state where its principal 
business has been transacted, or if access to such Office or place 
is denied or can not be had, at some other place in the city, 
village or town where such office cr place is or was located. 

At such meeting the members attending shall constitute a 
quorum. They may elect inspectors of election and directors 
and adopt by-laws providing for future annual meetings and 
election of directors, if the corporation has no such by-laws, 
andl transact any other business which may be transacted at 
an annual meeting of the members of the corporation. 

§ 26. Qualification of voters and canvass of votes at special 
elections.— In the absence at such meeting of the books of the 
comporation showing who are members thereof, each person, 
before voting, shall present his sworn statement setting forth 
that he is a member of the corporation; and if a stock corpora- 

a 


26 THE GENERAL CORPORATION LAW. 


tion, the number of shares of stock owned by him and standing 
in his name on the books of the corporation, and, if known. to 
him, the whole number of shares of stock of the corporation 
outstanding. On filing swch statement, he may vote as a mem- 
ber of the corporation; and if a stock corporation, he may vote 
on the shares of stock appearing in such statement to be owned 
by him and standing in his name on the books of the corporation. 

The inspectors shall return and file such statements, with a 
certificate of the result of the election, verified by them, in the 
office of the clerk of the coumty in which such election is held, 
and the persons so elected shall be the directors of the corpo- 
ration. 


[See Form, No. 2.] 


§ 27. Powers of supreme court respecting elections.— The 
supreme court shall, upon the application of any person or cor- 
poration aggrieved by or complaining of any election of any 
corporation or any proceeding, act or matter touching the same, 
upon notice thereof to the adverse party, or to those to be 
affected thereby, forthwith and in a summairy way, hear the 
affidavits, proofs and allegations of the parties, or otherwise 
inquire into the matters or causes of complaint, and establish 
the election or order a new election, or make such order and 
give such relief as right and justice may require. 

§ 28. Stay of proceedings in actions collfusively brought.. 
— If an action is brought against a corporation by the procure- 
ment or default of its directors, or any of them, to enforce any 
claim or obligation declared void by law, or to which the corpora- 
tion has a valid defense, and such action is in the interest or for 
the benefit of any director, and the corporation has by his comnni- 
vance made default in such action, or consented to the validity 
of such claim or obligation, any member of the corporation may 
apply to the supreme court, upon affidavit, setting forth the facts, 
for a stay of proceedings in such action, and on proof of the facts, 
in such further manner and upon such notice as the court may 
direct, it may stay such proceedings or set aside or vacate the 
same, or grant such other relief as may seem proper, and which 


THE GENERAL CORPORATION LAW. 27 


will not injuriously affect an innocent party, who, without notice 
of such wrongdoing and for a valuable consideration, has 
acquired rights under such proceedings, 

§ 29. Quorum of directors and powers of majority.— The 
affairs of every corporation shall be managed by its board of 
directors at least two of whom shall be residents of this State. 
Unless otherwise provided by law, a majority of the board of 
directors of a corporation at a meeting duly assembled shall be 
necessary to constitute a quorum for the transaction of busiiness, 
and the act of a majority of the directors present at a meeting 
at which a quorum is present shall be the act of the board of 
directors. Subject to the by-laws, if any, adopted by the mem- 
bers of a corporation, the directors may make necessary by-laws 
of the corporation. 

[Section 11 of the general corporation law, provides that by-laws 


adopted at a meéting of the members of the corporation shall control the 
action of its directors.] 


§ 30. Directors as trustees in case of dissolution.— Upon 
the dissolution of any corporation, its directors, unless other 
persons shall be appointed by the legislature, or by some court 
of competent jurisdiction, shall be the trustees of its crediltors, 
stockholders or members, and shall have full power to settle its 
affairs, collect and pay outstanding debts, and divide among the 
persons entitled thereto the money and other property remaining 
after payment of debts and necessary expenses. 

Such trustees shall have authority to sue for and recover the 
debts and property of the corporation, by their name as such 
trustees, and shall jointly and severally be personally liable to 
its creditors, stockholders or members, to the extent of its prop- 
erty and effects that shall come into their hands. 

§ 31. Forfeiture for non-user.—If any corporation, except a 
railroad, turnpike, plank-road or bridge corporation, shall not 
organize and commence the transaction of its business or under- 
take the discharge of its corporate duties within two years from 
the date of its incorporation, its corporate powers shall cease, 


[This section does not apply to membership or religious corporations.] 


28 THE GENERAL CORPORATION LAW. 


§ 82. Extension of corporate existence. Any domestic cor- 
poration at any time within three years before the expiration 
thereof, may extend the term of its existence beyond the time 
specified in its original certificate of incorporation, or by law, or 
in any certificate of extension of corporate existence, by the 
consent of the stockholders owning two-thirds in amount of its 
capital stock, if not a stock corporation, by the consent of two- 
thirds of its members, in and by a certificate signed and 
acknowledged by them and filed in the offices in which the origi- 
nal certificates of its incorporation were filed, if at all, and, if 
not, then in the offices where certificates of incorporation are 
now required by law to be filed, and the officers with whom the 
same may be filed shall thereupon record them in the books 
kept in their respective offices for the record of such certificates, 
and make a memorandum of such record in the margin of the 
original certificate in such book, if any, and thereupon the time 
of existence of such corporation shall be extended, as designated 
in such certificate, for a term not exceeding the term of which 
it was incorporated in the first instanee. If the term of existi 
ence of any domestic corporation shall have expired and it shail 
be made satisfactorily to appear to the supreme court that such 
corporation was legally organized pursuant to any law of this 
state, and that through mistake it shall have issued its bonds 
payable at a date beyond the date fixed in its charter or certifi- 
cate of incorporation for the expiration of its corporate existence, 
and such bonds shall be unmatured and unpaid, the supreme 
court may, upon the application of any person interested and 
upon such notice to such other parties as the court may require, 
by order, authorize the filing and recording of a certificate reviv- 
ing the existence of such corporation, upon such conditions and 
with such limitations as such order shall specify, and extending 
such corporate existence for a term not exceeding the term for 
which it was originally incorporated. Upon filing and recording 
such certificate in the same manner as certificates of extension 
of corporate existence duly isswed before the expiration of the 
existence of a domestic corporatiion is authorized by law to be 
filed and recorded, such corporate existence shall be revived and 


THE GENERAL CORPORATION LAW, 29 


extended in pursuance of the terms of such order, but such 
nevival and extension shall noit affect any litigation commenced 
after such expiration and pending at the time of such revival. 

If a corporation formed under or subject to the banking law, 
such certificate shall not be filed or recorded unless it shall have 
indorsed thereon the written approval of the superintendent of 
banks; or, if an insuramce corporation, unless it shall have 
indorsed thereon the written approval of the superintendent of 
insurance; and, if a turnpike or bridge corporation, it shall not 
be filed unless it shall have indorsed thereon or annexed thereto 
a certified copy of a resolution of the board of supervisors of eaich 
county in which such turnpike or bridge is located, approving 
of and authorizing such extension. 

Every corporation extending its corporate existence under this 
chapter or under any general law of the state shall thereafter be 
subject to the provisions of this chapter and of such general 
law, notwithstanding any special provisions in its charter, and 
shall thereafter be deemed to be incorporated under the general 
laws of the state relating to the incorporation of a corporation 
for the purpose of carrying on the business in which it is 
engaged, and shall be subject to the provisions of such laws, 

§ 33. Conflicting corporate laws.—If in amy corporate law 
there is or shall be any provision in conflict with any provisions 
of this chapter or of the stock corporation law, the provisions 
so conflicting shall prevail, and the provision of this chapter 
or of the stock corporation law with which it conflicts shall mot 
apply in such a case. If in amy such law there is or shall be a 
provision relating to a matter embraced in this chapter or in the 
stock corporation law, but not in conflict with it, such provision 
in such other law shall be deemed to be im addition to the pno- 
visions in this chapter or in the stock corporation law relating 
to the same subject-matter, and both provisions shall, in such 
case, be applicable. 

[Where the provisions of the membership corporations law or the 
religious corporations law and the provisions of the general corporation 
law are consistent both are applicable, but, if inconsistent, the provisions 


of the membership and religious corporations law shall prevail. See 
Oelbermann y. N. Y. & N. B. R. Co., 77 Hun, 332.) 


30 THE GENERAL CORPORATION LAW. 


§ 34. Laws repealed.— Of the laws enumerated in the schedule 
hereto annexed, that portion specified in the last column is 
repealed. Such repeal shall not revive a law repealed by any 
law hereby repealed, but shall include all laws amendatory of 
the laws hereby repealed. 

§ 35. Saving clause.— The repeal of a law or any part of it 
specified in the anmexed schedule shall not affect or impair any 
act done, or right accruing, acerwed or acquired, or liability, 
penalty, forfeiture or punishment incurred prior to May 1, 1891, 
under or by virtue of any law so repealed, but the same may be 
asserted, enforced, prosecuted or inflicted, as fully and to thie 
same extent as if such law had not been repealed. <All actions 
and proceedings, civil or criminal, commenced under or by virtue 
of the laws so repealed, and pending on April 30, 1891, may be 
prosecuted and defended to final effect in the same manner as 
they might under the laws then existing, unless it shall be other- 
wise specially provided by law. 

. § 36. Construction.— The provisions of this chapter, and of 
the stock corporation law, the railroad law, the transportation 
corporations law, and the business corporations law, so far as 
they are substantially the same as those of laws existing on 
April 80, 1891, shall be construed as a continuation of such 
laws modified or amended according to the language employed 
in this chapter, or in the stock conporation law, the railroad 
law. the transportation corporations law, or the business cor- 
porations law, and not as new enactments. 

References in laws not repealed to provisions of laws incor- 
porated into the general laws hereinbefore enumerated and 
repealed, shall be construed as applying .to the provisions so 
incorporated. Fie el 

Nothing in this chapter or in the other general laws herein- 
before specified shall be construed to amend or repeal any 
provision of the Criminal or Penal Code or to impair any right 
or liability which any existing corporation, its officers, directors, 
stockholders or creditors may have or be subject to or which 
any such corporation, other than a raflroad corporation, had 
or was subject to on April 30, 1891, by virtue of any special 


THE GENERAL CORPORATION LAW. 31 


act of the legislature creating such corporation or creating or 
defining any such right or liability, unless such special act is 
repealed by this chapter. 


[See, also, statutory construction law, § 36.] 


§ 37. Law revived.—Chapter .hree hundied of the laws of 
eighteen hundred and fifty-five, entitled “An act to incorporate 
the Baptist Historical Society of the city of New York,” which 
was inadvertently repealed by the transportation corporations 
law, is revived and re-enacted, and shall be of the same force 
and effect as if it had not been repealed. 


[This act was repealed by mistake in 1890 and revived in 1892] 


§ 38. When notice or lapse of time unnecessary.— When- 
ever under the provisions cf any of the corporate laws a compo- 
ration is authorized to take any action after notice to its members 
or after the lapse of a prescribed period of time, such action 
may be taken without notice and without the lapse of any 
period of time, if such action be authorized or approved, and 
such requirements be waived in writing by every member of 
such corporaticn, or by his attorney thereunto authorized. 
(Added by L. 1895, ch. 672.) 

[This section is new. It authorizes the stockholders, by unanimous 


consent, to waive a notice required to be given to them by law, or to 
waive the lapse of time required by law before certain action is taken.] 


§ 39. As to acts of directors.— Whenever, under the pro- 
visions of any of the corporate laws, a corporation is authorized 
to take any action by the agreement or action of its directors, 
managers or trustees, such agreement or action may be taken 
by such directors, regularly convened as a beard, and acting by 
a majority of a quorum, except when otherwise expressly re- 
quired by law or the by-laws of the corporation, and any such 
agreement shall be executed in behalf of the corporation by 
such. officers as shall be designated by the board of directors, 
managers or trustees. (Added by L. 1895, ch. 672.) 


[This section is new and authorizes the directors regularly convened, as 
a@ board and acting by a majority of a quorum to act for the boaPd.1 


32 THE GENERAL CORPORATION LAW. 


§ 40. Alteration and repeal of charter.— The charter of every 
corporation shall be subject to alteration, suspension and re- 
repeal, in the discretion of the legislature. (Added by L. 1895, 
ch. 672.). 


[New. This provision although in the Revised Statutes, was not 
inserted in the Constitution until 1846. The provision of the Revised 
Statutes was repealed in 1890. It has been deemed advisable to 
re-enact it.] 


° SCHEDULE OF LAWS REPEALED. 
Revised Statutes. .....0% eeeceeeeeLart I, chapter 18.......-All. 


Laws of Chapter, Fections, 
LOLs ae oe cc pae else urine Ul te ene cetnes sate sremenn i 
USL cle oss onl siinieme cies meet Unter pata erates pra UF 
bBo OS, 5 a gare seb aia sale MMCANIE We ett eta siete VP AE 
TRE Gis seis oc ¢ a eatnnte sw hat Oca aa tele. Siesta 
ISLC ae ces bees slob ueel) See taei nae ete-ee at All, 
POLO. a se seiep ater ue ois hie ate ate she cain seca te All, 
LLU cs ete rs Sted eisele’d bavs PULU com ee crete toe ais vee 
TB2 LW e's «see veateeines ate writes Gt ss stent io scat pe LLe 
USZ2 ya's ols 'eth tiete eteeia fon LAL CEN ee aletere dceves FAIL 
Heteed O vars be mises See! 
1820 tothe. Sue etem slereets. COL Unte om 
DG. see's Sets antes cee LOU 
LSS OF saa ele 0.4.0 6 feuals gar we aie WL Ole lst ele ngs ental: 
ESOS. « c'e'o be amiegisivrs'’s stp cM Ae meats eetemie’s ¢e cle mG 
LTO a af ae 'sie's ial sc ialefulelo mT © ZLGie whey blots sale atee MOA Lit 
DBA ie bie < ciml. Sek/BtRS peed BL OOS ee eee crete ee 
SASS Aeis is’ ino’ 0 's'e ai@iereainle SME’ LUMEN ORteler c Uitle cigs see aes 
PRADO es eee DIB SrA RIAs 
Sl vciv tale G biéis,e Seeks oe ue LOUeETC es wes avsee! sopud 
AEA Lite telalc! ole «Wis elo le ee’ UP LL) traehers ete wees eatrad le 
LOGAN stally a vicie o,dleleis ee sky Duele owe ete GI tits Shot AL 
BELT GAGS aVelols's! « Sialgls slate'e ater OU vials viet es che Ghee te Aa 
LEE (aicalpatis sees 6 o'sten’s Gu DUaals emia be atnlatee seats 
LSAT cigs cmatde alae obs he Gl Gate Bieletelteh «-eeremeea nas 
LEED aise tels pcpis aceite SwAbO Oat Mee wlueere tate wee Lee 
LSAT ess Galas nied elles’. dis AOL. TK vee eelete cists steaks 


THE GENERAL CORPORATION LAW. 


Schedule of Laws Repealed — (Continued). 
Laws of Chapter. Sections. 


ht eerste AN dace RP oncaas AT: 
ISS ee MRS iret ARG Aga SSSR: on SALE 
anes MM dN eo, ok MES ce All. 
Pedeaa e NTN Shan unde e ROM ees ace ATE: 


TERT faves ake ten GO div co aee oe JA 
107 gk 0 AONE LE RENO) 1 OR 1d Va UATE 
SSL OMe hee. Hs oe Ge... Bad. By ALE 
Peer ce IMs oe kT i. oy OEM eee AL 
fae Cao ck TAD ee. Mae oe ARE, 
La eA Ried (A ic rg MR CIE NEN Deiat 
Tania). ca. IER, ee ye ie le oe AND) 
Tet .s eh OR he Oe Orcs. nT ATT 
BOG ences vefeiree eek Ohi hoe AIL 
os ne ee ch ce AOR ae ADL: 
CLUE RBA AA 5 GL ee 7 Bean 6 eae U1 
ASS) Ee ee a ae SnD Acree ce 10 ATR 
A Meigs Reed ie OTN. Me ae) A 
ARES ten res 5 Re BOO mais ot ART, 
Tee tee ee eo 11 ts koh OR, Sar ac 
doa te Ne ty eee TOE eee ee es. CATT. 
TANS ee, Wei sees eB ames MATL 
BOO e ee Re SAG. nee TAT: 
HODe bie se eR ore OSS Ae ae a pepe UE 
TR ae EN toa ae, 19 be oy ae ears. ¢ bets 4 


DaOEr o'ce’ aie atk Pig Pin ores 1UROLO,s ans tates beeen. Ses 

LODE sia ns «0m gfe 4 9,5.000 00 B ngi .t,cetade: © piass tee Le 

LEDS, sin 0.0 sole Made «0.010.084 bieilss.ease.cbiale © siejeiearn ss ADL 

DBDA. «5's 0-0 am pthiigin oimicseie. « sA-Uis,0j0,0.0 Maly © serpiasne o slbtls 

TEDIS Ga. 0: 0'o 0: « ctRMiaa siaiaseen, PAL lorergeioltean a siueeascd alta le 

LOW aie © 0.010 «athe s asessleces aiAtoLaanieimtiotetee ermmins, ancthla 
5 


34 THE GENERAL CORPORATION LAW. 


Schedule of Laws Repealed — (Continued). 
Laws of Chapter. Sections. 
1954. i, ooh h PRRs hee a SSR es Satie eine eee Ee 
1 S58 Fae, BOR eS 1e ie ares «wpe als 
“LSE. i es eR NL fo 2 ee seer a 
IHS ahs SES PAP ee esis BOB tciaie oe aa shee OL 
SBS S. e SoO ie ae eis 
JO EE, Us ARS 6 crclevew ch ek cere claire ec. oh 
TSE ee ooo OEE oils ABD 1c Oi aA 
SL SSIES Bie Sse lara Tolessl ess Gnotavas ate UPLOADD cha! bj tee PEIO iia’ ote een The 
TREE Se cs cove ee ete SAP A OLG d aottd DO ca va ea 
SERS 2's vie ois amie ete siecle PRICED bine eae aaa 0 ke ee Le 
ASG’. csc vie sie G8 ele o tate MIOO Mane ees ¢ cals + All. 
LEBT. oc voce vctette cdecet alan Bx ts cote es ode een LL 
a Ey ee, |S SAR BEN SO ERS withing oy) UT 
TSBT sic 50a Bele od tae BELO Na tects c cat eoEOAL 
L857 ook oc c'oa Sarthe © sademesOe de dad Olec stad vamANL 
ASST 6 ule sc orc cate tide cdo dag oOR Nad eters ccee see 
AB5T : ..0 se ve se telars os tes biaddacccg iets coesd Mean. 
SBT 0:9 cic ove os Sein os ce ean One bs coe cece MPA, 
DSB oss sowie stele oa See ODO Fe 4d bales 6 Fed OEE 
TSBT . sien coca wethelcs eek bssria ts bhatt es oaks MeL 
RST «se cecis tebe OAT SERLTOCK Geb alee ot SRR ERINTLD 
TB5S . cede HAM obRLASBMLOLE CR Lhae se URE MEAT 
TS58\, sow a0 « cctetbe aie Cbbied DOLN RIE aie ey mL. 
L859... vc'es ceedheen menmec0Oses LAMM > cOheA MEAL, 
ASO >. ccs vec ottteckee SeeDLLE ss Cate. cee aL 
1859 sie. dh Pea sch MERAUOKE Ma RIO. La OER: 
TSO0 s,s. 5 bc tah asus tae AUnn sees out CE RALL. 
LBOOE Ds cs sc vclthes oe OSeaeeusk Senthtes eae 
DREO cas sas sickle ccm t Re DO ah eam Ll 
ARG Lneiccaiee.s Cote sche ene el AOU h calts te cek ReeeA EL 
ARO Liste sue’ tc ets oss Cae DEE wees crite ene Eki 
SUSAL eee is. oa siktthn cake seeel Damen Toten aks 
LEOL Ee eas oaia AEM « are eco cncasatee one Genel ls 
SCH a acid wectedhcs cxcnic Gam cmc aes ¢ naiee wa eu naa 
TSO. << cin cu onto Eoin esieteins Mua hslewisid fated weet we ane ahe 


THE GENERAL CORPORATION LAW, 


Schedule of Laws Repealed — (Continued). 


Laws of 


GAs cle aw erata easels e «6! 


1862. .cccccccceccscccs 
1862. wccccece cece ccc oie 
1862. 0.0 ve ore cevececcece 
1863. 


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ceeeeaeoeoeoea ee oe te eeoee 


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ABET. ..0'00 00 we od 0.0.0:010 010 
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1867. 0c ccescscccccwces 
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1867. wc ccciccccsevceces 
L867 « vsese.0 o10 0:0 0.0 010 sore.00 


1867. ©0000 O87 CO H4O8 O48 


1867. OD SS OOS OF 48 17 OOD 


Chapter 
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449, 


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Sections. 


PREBREEEREEEREEE 


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3G 


THE GENERAL CORPORATION LAW. 


Schedule of Laws Repealed — (Continued). 


Laws of 


1867 


1870 
1870 


1870. 
1870. 
1870. 
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1871. 
1871. 


1871 
1871 


Reis Bae 


1871 


1871. 
1872. 
1872. 
1872. 
1872. 
1872. 
1872. 
1872. 
1872. 
1872. 
1872. 


1872 


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1868. 
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Sections, 


THE GENERAL CORPORATION LAW. 


_ &chedule of Laws Repealed — (Continued), 


Laws of 

LSC s s\ale-epiow ate 'eeivtaloieleie 
Lied ici catenelnie: die aeitale oss 
LOG altace < Getih.cle'ss 6 
Ely 6 bat RS 5 8 
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Letlcresielsipicac'e Geis Gomes 
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1875. S\o O12 0'O 0/9 © 0: 210 © @ @! 


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1875. ee ea eoeee ee eieeeee 8 


SP ESEGE iets on icieie ata ne at & 6c 


LBTB. oc.cre once aps 00005 
1875. 22 vince viccrecceces 
1875. «0 we v0 00 ec ccc ceee 
USTD.'o0 oe oss slatine cans 


1875. 2108.0 016 206069082807 


1875. BOseeeeoeeeee co evece 


1875. en C12 19 OO SSSA SVO SOE 


Chapter 
780. ef] 280888819 OHO 


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B29. ore wo 10 ole or wie 0 
843. v2 wececeseves 
TDL, oc vccesaecoe, 
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BID, no cr rise cspep 
71D, oo ve raise epee 
IDi saw ee civics ve 99.0 
B14. ..ccccsvcccce 

DOs cis scwlvitie + <p 
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LOE 5 ia os slawis'«iaisia 
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ZOD «cic a0, ceise 000s 
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586. cegeccnecceecs 
B98. 0200 sislee onges 


606. eecerersee carte 


Sections, 

IAT. 

All except 20. 
All. 

All. 

‘All. 


38 THE GENERAL CORPORATION LAW 


Schedule of Laws Repealed — (Continued). 
Laws of Chapter, Sections. 
LETS. «wen ne seteies URI LL es bebe comes cease 
LBIG soe caw tae eins CsA MELUE He Sd Geleels's wed nies 
ISTIC. 0 cc-ciwcis st o'cs 64 oN IDOs 65 bs oMeds ose ting eth 
1876 «os cvsse oe vlelete viene RSLOOe vie vik eilele' sss s\o AMIEL 
SET G oir 5 cicnsd 64 sols toe bd bs WNMOW Coe ae vine oa 6 oe PR AEhe 
PRTG Foc ove: are oe cle ere oe SS SNE DUR Vc ce stole ee 6 ts staan 
FITS «vcore ore nis Halden’ with OLD Kia ve oWiei's «ices PAA 
EBTG . oc iene oss 'nic BUD vie bs 01 BLOKE vb 0 siete so ow oie eles 
BOG. oc cccis co ceedee sb bi heeOn bes seeee os ee sihacils 
DIG ore sco ore vic Seled woes i MGSON sc b4 ee ede ces + tA 
FETT «ore 0:3 ws wre oe So's 6-05!* LUD 6 56 55 Uo Os oneal bles 
TESTE 5.0.0 00 0:0 '6is LWEss's 4 DUR LDO’ os 44 GhOD be se UE Pus 
EBT So «. < aie cro one abies v0 6 6AM LOE 5a be Ue wees vee e Beet 
BEET. 6's.0 000.0 6 Ws on BO VINMACLS 6% UG Nets coe 6M Ete 
LETT sos sic daos culties bbs | Lae em ue widlelsieic Saw meehine 
TSTT . 2 « wn cio ore salts cwieeisl! 1200s «516 Seo oot os Subs 
TBTT «sic vie owns delet on be UT LOLED NG bs Wecle soe ees Nuon 
ISIS. os nce o's ow baton oes b6N OROLe Reus yey ces ented 
IBIS. 1. 'sre'v-c win SEN oo ow Oh ELS ule lole sale fy oe eV esa 
BETS : ois v0 00.5 ¥ bee Ciricle eet LUO tee ele Gin'e cetete eae 
US TS..'s's occ ore.e's Sve o's bin'ss PENS telstra eas oveie'e + ALL 
STS. s-c-0-0 ofc sig Bales woes iL Us le" etaiaie a 5. oie. 
EBS. ss 0's cio os tals a0 clot Os e'g wie ewiety 0 0 ae oh Hutte 
BETS. <c-cce oa cis Hates 0cloleies | AEs tele (ole latte sistele'o tt sR 
TBTS« «soe 1s ce 6 dies ecclelete! SEMLs to's tele leverels « otelelol MANES 
EBIS . src we 6:6 0-0 beleis eles’! ~ OOtelele’ore eee © ols/e'e Meals 
EBT S< <0 wie aune's & 01cts osicisiol / OAs ielelsiviaie e's © oafeton SAD 
E10 ss ores-cie orn we sie © cloletel Wiad ss alatsle else © eivislel ALIN 
TBTG «cle nro me 0:4 04 o's 0'0'ce'el, WUsraleletnGiaree ne sleletel BNET 
UBD ® oo sa we o10 He Vs o-viololel Us clolaelsigreth)e efefelel MAIL 
ESTO dere wic-ere reste e's s.0%sle'eh™ SaOUwieleision sate ole clueloi meals 
LSTO vic wie wrcreie rs us ors’ ole'st)| (DOU sido vlc tiete'e « eleva ™ HAA 
LBTD. shire oe 0:0 Sarete oe! ches “IDEN Meld aaattiols od eee’ * SARE 
ES7S » oo crrmm-ers’els ole or0 61a 625 TOS cidivind oe ie osivic el! MAM. 
IBD: .c-cwew sleds tie vic td e+ DIOS dic cc tes oleae “MARL 
ISTS. rerewevewevic ewes: 413.6. ccmeccccccs All, 


THE GENERAL CORPORATION LAW. 


Schedule of Laws Repealed — (Continued). 
Laws of Chapter. Sections. 
LET OS oer ee o Soci LIB a Nee cote eee cnt AM, 
LOTR GEL coe Addie Sale te oko ALL 
TST ie MIN oes DOs lca ce ALL 
ESTE eee ON ccictows, BOB a oiaie RN sihcit KARI. 
TT OT Ee oo RAL OLDS Re eee es ALL 
LTO Sere oso NIG lst Ra DALE cites ciclek (AIL: 
TESUSe Go Mies Ler ne Oru sch else ALL 
BSR Se ioe het ean SB Crier weet All: 
LSA hake I RAR ROU CR GL see ALL 
ARE ee ie, RN 4 O41, a RE Monts EARL 
AS, sly oI cela LAD CIR wales AML: 
LSA eehcai eee eat ABB ae HE Gk AB 
{SRO ere. Re Anne 1boen Lees coal AML 
TSSOP ee a tees ek LSD ok aee AR 
TER co ee ses Neh LR To. cee sk ALL 
LSS eee 8 ie Seley 1 DOD le UY ca oaks AME 
A SSIs ci seh viata DOG ance othe ARE 
ASSO Meese eres oe EDAD OR OAL 
ARBOR ee ka eee tet NOE ed UAL 
ISSO occ cack Pee see OB lat Oe AML 
ABQO MT see eae ee clete WET. ese corer ALL 
TSBs eo RS creer BAG a RR os AR 
TSRO eens eee She PALES Se rca ARE 
LSS eo ee OE er MAT AR 
TSSOP ES sees eee Shedd rN CARE 
ABBOT, eee As Soe BIO ee ole ATE 
{SRN eo Sire te er OTS hn ATE 
TERO ee Gisele ee oe OR SSS SATE 
TREN Se ke A oS DRS ME ORI Se TATE 
LEB Es ce On een. eee BRT ee ate ATE 
ASST res Rees Pate th RR TAT, 
TBST. so cae IS ce re ee ATE, 
FRETS SS sec CE TT SRE Ce TAI 


ASS s siecle Sc emitteiate eile Toe Mets cele : 1. 
LBS, o cco ore ontcete whe are LAS Fee teeteeee eo ¢ AH. 


ASSL. 6c oc ve sales eeede PIB Ss desedes eeees AN. 


40 THE GENERAL CORPORATION LAW. 


Schedule of Laws Repealed — (Continued). 
Li ws of Chapter. Sections. 
LSS1 . ..c nncsveaeendeese CEen ee kee a cttie tes cual is 
1SS1. cca sve dabithes pee arel see seiebhis sue peel 
18S] ..cs.cice wre cence > eH ReO Ue enys sete ee: eames 
ARS so3 Mere ised | 2 Se ace P Ld ceu'e's ey sats All. 
1SS1 fsa sis Glabiee ys s9e BEd Dariae eae Fossa) me 
LOGA een slowse s alata + renieeeCleaageenite sees All. 
LES ois .o'e'o ss cissabt dese bo BOE Mirus sie ett os px dels 
a1. e's s.0'9 3 seas te cee PPROy ae aa ee o> aaah RAL 
ECD otoals sieis ele cha See TR Ra EE 
LEEDS scp oe saeiesecew niece see eee se iae PELL: 
BOD ssa inies sic's sae eae SLs gtporiee fou e 
MOSL i cic sic onic « aisle sepa that sus sug ssp. Samal 
EBS Li aeicone so sides s$e5 UE eos ales hie as ee: 
TSSL. so sass om abe po Re el see a salen sw eG 
ASSL. cis-civen satiate suns Ronee. sats cts eels 
TSS oc 0.0 @ o.ecelgetilelss ng Minas ec ous iets prey uke 
ASSL ..s cic v0 00 sete ns sea pO Lo Asc cee Stee Sue 
SDL le one vin site isin oR ie eel BiG, «sts y PUA. 
SSI sare sic'c-c'e chee yop pie SRO Goss sehr nore eM, 
BOOS ons cuie e CERMnE vee SOs as crate Best so oste aL 
SSL ss lie kic esate s ssp sO arins co oRiMS ss c's eae 
HSL iss ore ace ole Sides seals Uw nie alent s «shee els 
DOD's sips ole« 0 seldn slele aie ay riety cate ohare NU 
DB. oso vise e-s slides clam TiMMnce sistent ih cle slg eeNaL 
BOG sca 91s sos 0 ste Males gies Ae hits mbele > o-n 4 HEREA DL 
OB ose 0-0 9's eve ahidals ents MLO ce cise eRe ee ee: 
MRD. iecoicre''e-0\0:elehdialia o'e/etsie™ EMO cicinle sav EMete > aime 
SRE ciel so c.e'u-o afte niscateies Mie Us ia-e sje atiiaieicisis-ais nnn 
LEZ: sia oie are'e'e off gies e se ee POUUs 9 (se dueh's si eh al. 
WEI sie, wie-e cie'eis aff dis ¢.0 ais, o) Gs 6 o.com e see AL, 
TRA e tig to 0 0's Mods siege * MEAG core elas on EAE 
DSS2 ciswisisneo + ¢ ae ss 600 biel OR aies oi a Gatea cease?) Wal. 
LUSZ cioeiae. se oo thi pes onie'+ BMOOD cfc nic oa clean: LEaal 
LSSZ -lsisiee ate ninttie selects co FLUE ania ele aeediale cinte a IARC Le 
ASBDs sesso sisi sails» sane DUEL Uinlelatel Mates nicla, Smal 
LESS 7. 5 o c-c'ne eaiek ne science ahh aos ca meten's ace spe as 


THE GENERAL CORPORATION LAW, 


Schedule of Laws Repealed — (Continued). 


Laws of 


1883 


1883. 


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TBR eettcic eet sr ce cee 


1883. 


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eeeoeeee eeeveeeeoeo eee 
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eeeeoeeveeve8 eeeeneee 
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e@eeeeeves eeeeveeoes 
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eeeeeeeee ee e@eee 


ceeweeev eos eoeaeeer eee eee 


eeeee ea eoeeeeeeeeee 


eeeeveeeeeeoeoeeee eee 


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1885. 


eeeoeveveeeevesvee viens 


LEN clviow.e vo sieesanaeeen 


Chapter. 
PU tatdae reed dee 
DIU raed cca ee 
232... 


‘eee 


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° eeeoeoeev ee? 


oeeeeeeaeeo ee eee 


MAA. co cccccccccce 
S4i050% ce cccccee 
V2T. cc cecvccscces 
VAL. cccccccccess 


Sections, 
‘AIL 
All, 
All. 


43 THE GENERAL CORPORATION LAW, 


Schedule of Laws Repealed — (Continued). 
Laws of Chapter. Sectiors. 
ILSS5:.'s 6.o'olereioce ate eee vereceele Liss caves Gide a ieee All. 


LSS5 « . ow ove hal Rolea see uk llvtetsrs athe nae oem: 
1885... 0.0 0 ot ssl sine +O ave ls sels Sale sisal 
ABSS. Vs te stare ctbiieeie’s 0 6.6 ODN n= e ottisliiele'e's os ae 
TSS5.sis ents s + ae hs &: piece fc Eecdine so steinials 6 slals co me asi 
1885. vies ccccdeeees BOE ROR IER Pepe Ve B EN 
TSBDs 2 sles oes edeine + Chie = ctl es 5 feleiels «+o ce ae 
TESS. +s ci orm 0 eR es SPE EIGN. ips GE MEE 
TBED Fees cles CER sicivcic’ | OOste dies PEiiels «4 sees 
ELSES «aonb: 0's ese ei aretate'e hl Oa Ue ecle's FMiele erie ala hee 
HBSS. iso ove's,0 0 ectleieie’s sinle © mei Denis clx saleinita s Ciste oak tLs 
SSE > 6 ssc0.6 no biedeoiste «ete! SLO s wise ste Mie a mte RUE 
ABSSG 5. cnsie, or. «betes oles nie) Louahaistee eM shovels ocameeh tae 
ROR es oie sle « bial oil sip's'e thea dicie tie so ekl'e, tel cape ek UL. 
LSSGs oc o's tcn's otal s\cielp ciomiisl-g Luleigi eieintiiates sce kL: 
LESG 2:.ic 0:0 016.56 bys v'n,b9 sIMMIDEG «cia sitle «4's a's SEALs 
LSB6 . 6. a0 00» abtulp civic oo 0: |AOas ns sisvisle's bees 60) tube 
LSRG.. 0.000 os cthiste see's we) (4LDs coc shlals vests se) Abs 
LEG. sic oveie so laheete piele(e-s p Met OUclore ste statins ote wma ok Ls 
LER . ie.0s eine ehtats 180 6 soul J Oder s bio alsin sacle o gma, 
EBS oie 5 oaoccchinis sed ae es Dhak «> rieanee ce em uats 
ASSO. 5 's'o.0 0s ered te aisle cle Jf DOU tas 6 /iewes eccteais PEE LL: 
LSS G 5: s:0 snes wie olathe eceisio's aM DO Seslcls oeieieatain oa pee Ae 
USSG <'.:« vie oss alesis ofhiss souk OULate se], eRe ins cc scene 
LESG ale mons weleita e's nis oat GUie os Meueas vc ae eek 
DESO ciate e's sds Mee SPS Pe Sapo oct bee 
ASO ss a's/e'e 0’ afd 'ele «tle iin.n dl Ottis «6 petri vise Ls 
SST ctsiwie's e/a’ off ihe mivicje.d.0y 2 Aes to Cena als ses oA 
LEST orcs 0.0 6: fd die'n'e's os 04 1) AOMKG vin Sigh Sihs wip 8 cle er tks 
DBS. acters ne sels Vind ines uJ DOMES s eee waiee poe OL 
ASSL ois yee o sities « w.010 v0: Ol Onwiele eiimasvs.s ee) lls 
LOST is wate o's he fo 61s 0 0.0/0) Glib yc iinet ’s sate 
ABST i Aeieia ae cde Bois cio 00.0) + Ocaaiilels wdtials 6 wis sip cre abide 
LBS Tc siestec ei Aihe 6 tiesersihl LIEN. leider esictiesies Atle 
TERR elec wise MO .e n of cc's LEOs se Mitdice ccnp ets ALL 
ABSSRs'a's'sls we oe Seid soe 0), OU Esme wichtisle eipas cu tails 
LESS 5 ie cls ashe Soc tie wine nek OL iets Wels pode sma Le 


THE GENERAL CORPORATION LAW, 


Schedule of Laws Repealed — (Continued). 


Laws of 
ISG. oc cleaieiates ee welsh 


BSSG Wetec 6 bic c 0.6 0-08 


1888, 
1888. 


1888.. 


188s. 
1888. 
1888. 
1889. 
1889. 
1889. 


1889... 


1889. 


1889... 


1889. 
1889. 
1889. 
1889. 
1889. 
1885. 


1889.. 


1889. 
1890. 
1890. 
1890. 
1890. 
1890 
1890. 
1890. 
1890. 
1890. 
1890. 
1890. 
1890. 
1891. 
1891. 


1892... 


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diojate: $00 Sis's aia. sie 6:06) 
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08 Oe O80 Fe 8 00 04 oF 


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359. eseoeeeoeooe eee 


Ges a ceri cle wa eins 
Mik katate. dtatete: eel ta 


462. 
513. 
514. 


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BE. Severe sie a0’ 
Ones 
(>a 

236. 

242. 

pd ee AE Sa a 

GUL. cc viaceasec cee 

BOD... 000-5 60 6'4'0-019 

426. 

519. 

524. 


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ceeeereeeoeee 
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BONNE tite's ¢ oa o 
ASS 1 sa ators aretters oiacet 


ATs cath cate piece 
BOee Siclaelate wile akc iote 


BOS. 2), sete erste oon ei 
Base cele ss e208 @ 


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Sections, 


All. 


44 THE GENERAL CORPORATION LAW. 


Table Showing Sources of General Corporation Law. 





CORRESPONDING SECTIONS OF Previous Laws. 


Sections of 
(yeneral 
Ccrp. Law. 


R. 8., 8th 
ed. ; 
Year. 











Chap. | Sections, 








Li. oe A065 EEISOO, .. BORO. os ecdesonees reebesueete. Ueeee 
Dic eee OGD FPAo ss. ie 5 ose NCW gs ay aio s sis uiriees tee sea eee 
Bs iectiene ADCO cds ar) wa oie esl thel oi se Cl Leet es 
i DOS Leen valent 877 3075 
R. S., pt. i, ch. 12, tit. 
i 'sg Liss ia'reo sia lerenevonLl Ley) y Reem 


ISTI S88 eel 0 ets. Ste Apaeoneaso La) meee 
ASS2.. 409 9214) L1G o vais. c ceseine es) L000 aan 
T3007) BGS 2 cos ange bine eee ese RAO Ober. 
Boos  A0GG 800 TOC acs a cp cies ols cn citelss- Maeete eee 
Ooo. ee L0G ES LT QO WEL eee ee ents Sis cfoletetelete'e! LAN ~ abel 
1848 Cie plisiasiscdietelnia cane eater 2075 1244 
1848 40 1, as am. My L. 1890, 


CH gOS) co.» + cmoments e400 sel ase 


SES TF 09 Bi Lirnsls sigiets sine s ove vistatere ea 1509 326 
TEAS 1126S A ese awe es vceceece 2060 “SOSL 
S50 «6 140% cL sadaven Fe cele oracle --. L738 2401 
Aes es ebisadle ses Gate sass as os RAS UU ee 
ASDS LOO oes ata « oe ase eiars eee 1847 1159 
nets a br BOA Wa ee waa a santo. ... 2063 3034 
TRUE oma cess eciccee ss © secest ce AGOts gtiae 
1S54* 269 ates eer sy eoee. 2067 18386 
ASH Tea sOLB EL. s5-cittetets asin» da velewacs e0Ge) UEeke 
ASOT Mls DOM na gti aae eaeces 20to 55 
1861 149 1, sub. 3. Shia \i'a seein s 4 tO Lae 
ASGG Np SOS U2 mas vag tciss * ole Simian .. 1967 1884 
ASG S 0 (4a ilies sie e ee ee sees .-- 1876 2735 
IB T Rr ee ZA Seal eer eras Ree ees .. 2007 914 
AS TEx LEDS ye o:clattpers eseee 2001 1394 
1878: OBR il ee nthe sac ce east s oo. 2074 56 
ASTD.) Olli gAes cagaeis so er oe LOT esis 
1881 PAO es a ASE Spor Ae W 6-7: SY Wf 
Batali Bmeriss Rm Wee area ccc ceceece -. 1998 358 
1890: : < 568: Be ss cd See Weir sec cer eens Ve 
Gs inn AOOTIFISLS _ BISIUDIS, cetins ss aa tiene? o's pe ud epseet 
DSGS AGG eA eas cea cne coos 1641 21083 
M4) 4 282s eas canes s.a/e'e ss sc ain.e'o LCS 
TSiD? CLL a Sites 6 sic'es sie 6 ase ey ise gtd Ss 
Gooces 00g Lott tall Lite ces estes hs sata sseee SLORO 
1883. 175 1,2... ccccccccceces L803 1620 
A890. HGS VA hen ccensepesneestcner? Gane 


THE GENERAL CORPORATION LAW. 


Table Showing Sources of Gen. Corp. Law — (Continued). 






Sections of 


CORRESPONDING SECTIONS OF Previous Laws, 









Sections, 





eres ays 4067 


8..... 4068 


Oo ..5% 4068 


10. eace 4068 


17..... 4068 


1870 
1881 
1890 
1888 
1890 
1811 
1847 
1848 
1848 
1848 
1848 
1850 
1853 
1853 
1854 
1857 
1861 
1866 
1867 
1869 
1872 
1872 
1873 
1874 
1876 
1878 
1852 
1885 
1885 
1888 
1890 


eeee 


1890 


De ties eee re eee 1732 
DLs ht sol cluioe'« eibtetstlta’y: 4 1770 
Thies. alvio ef ale cre: divbahoney o'.0 jo aciees 
aio aiaiele « sMEERES oo: of told Se eke W355 
Gaal. hades els'afenibe «s'6o,© «ate : 
BS hast ies: aibhade's: weet se cea oOU 
i @s. hes @ataae as; spol ows 6 1477 
Sd catein's oievele' « < wievetbin’s '« sere Ct 
Dn celui orf eo since et’ CRO 
aE. ta rasta ex oleae © « Pere 
Bb ddbs ah: s slates o's: suatioke ¢ 6 4% 2061 
i AS ¢ ters: cakes» wel ahead eA WEY) 
De oa « dette ao ctdsielt a.0\¢ 2 Looe 
DL. ahs 6 atuasiehs, ose araheieks cose 1848 
Didone ateie Mteae eke armas eis - 1856 
Di fa shel o 'atetete’ o's areiiatets 6 eee 2085 
Aas sist 5 Sioa io averse see eeie. LOUD 
Odediares a cpiee e's ehatrels «ys 1763 
Rbigtate © suanesed 0. « Wpheks oe deselott. 
AED. sates © < achive a iekveie «Late 
3 oe ar eis cso) ee 
LG weet + sisted €sieieele.« eae re Le 
Digirag «sere e's avetee, 6's BAW RG 
a itastaty« etic a afeuieteipi efe.n i elt 
Che eae seieie "stip Naps Jae SOU 
SNE cpes pe eistale.s «:scsteiae cece SOthS 
Disc osha S's suaima eras oer ceca 
Ate ats' ois ieee it aiereare + cece uuu 
Oe pia \celt ies « sisters PGR’ Writ fs 4 
Wah ak cite oleiin ov ssisnecn eee ©: « 1879 


he Reecr Codere ood... 
R.S., pt. i, ch. 18, cit. 3, 


oa et ea 1722 


R. 8., pt. i, ch. 18, bits, 

Le» Se . 1468 
R. S., pit, ch. 18 uit. 8, 

§§ a Wile c's mites 9 8, © 1728 
R. §., pti i bee ape bs tit. £, 

§ 6 Cs anes ee Line 
DecUMt aces vee cess + oasis Leo 








46 THE GENERAL CORPORATION LAW, 


Table Showing Sources of Gen. Corp. Law — (Continued). 



















Sactions of CORRESPONDING SECTIONS OF PRrEvious Laws, 
Nowra -eLBapp ed., pp. Dp. 
Corp. L Year. | Chap. Sections, 
ue Fare 8 4068 1848 OUT Ly Ag tad: aw vereee tele rien 2075 1245 
1849) 4402 Teen Sites. 2 1955. 31890 
1948." 259! $4;"gubs, 8). 5. wv eee. con, L000, ee 
B16 ZOD GLO nt cs ivth «oo oca.4 6 ante -. 2061 8032 
ABLO"* *SOSNSIO, aici 0's '¢ era's es cree Oa de 
TS5O'Y D1UL0 eo oO cakes segte icles 6k TOUSRaeUL 
ESGOs) LA bails tal cr aavae sis een street? -- 1992 348 
p Pale iret bla hip hohe tp Ce: Bee oie Loti eioe 
SOS fy 5 Od buck meats oc sels te aiare ets --. 1667 1608 
1806 OG MCLE. Sa ess cates ovine oii Ou eee) 
TRb4i "O82 EHO T 86 ee ee ee ce CIR meeneO 
LST)! O00" 2, le aietami so ae Alera A ee BO lag 
185715 T7616 FS ee ee. oe 20T een 
ASSO IGS IIR ai oo ere ten COTO MEET 
SG. pA co hc \etg eslea/eracae ce anion © Hartt k aimee Greets 
1867 960 Sep eleigie g.8:0 4 Sania 6 @ eabb tel menens 


an 
POET CSOT IMTOO ee eect a eee OME 
TFG piled YC Wat kee Serna earypea tsi le ued oh 
TSTL LST Esmee ee ee neds See ES AST |) Eee 
L872: [348 SONG T ty cee eee UT eT 
1872) "282090 1S een eet eo oe 
1873" "PB97° LS eas ae etter ns oe OO OEE 
TStstr GIB eA aes ewer? 1907) teens 
1874) 143" 20715 17) eS 0nd BoE 
187A COS8*¢ O78 ee ee ie (07k eee 
ISTES SOGTOIO ee ere eee On Tae 
ISTE? TASB NOPE Se Le ee 
187527 B11)49°0 eS eee, 1970 ee 
1875 (AGIs are ee.) epee, . A GULaeSS 
TST 2B eh G mee aeee ls ceamentes : aon med ae 
ISSL., S51 Sean UN eee. Or etecs ss olde omnan 
1882 °° 7973587. 05 CON Meee. ee Ot te 
ISRO)! ©4093 207F ce Ser ee 
NCS RRM fi Re Ree ogo sR LPL) = 
1888 175. AS Re OREN: COS Tene 
A884’: S67: Ae Be ae Re 0 eee 
1886.°'236 78 Nas. SSS 20a a8 
BERG: CBTINED ARTS VS och saetc ee amet TED) 
1897 "646 F118 31 Ree an Seog. 20 
ISSSS 2293 57" ge) ec eer tL 


THE GENERAL CORPORATION LAW. a7 


Table Showing Sources of Gen. Corp. Law — (Continued). 





tH f CORRESPONDING SECTIONS OF PREViouS LAWS, 
Sections of |p g sth Ee BS, Oli, Barus, 
General Jed.Supp. 





corp. Law. Year. Cuep. | Sections. 

DL eae cea COS TEAL ONS Sh OOLS POs toc ve ese Teboe sakeeuols aa 
ASSO 4 = VBS ha Bik Go eile oo slo ce ne ef we wel Teen 

12..... 4069 1889 . 191 ae, am. by L. 1890, cli 
GUGM cats ose WRN e's cu aie eon, ae 
scene's 1 CUOUTL BOOTED COU alt Ay ec ctdaescthes wees Lice | OIF 
BOO a eS: iL O-+ sate « oltle oso ote ices, Sek care: ¢ 
a see ee O00 t ADE uelSO! tke 3 is oo ole < «athe iM Wweclice= USe 
ASOOwr OOo hdd clk cclelee cs ot ap SA Ge wicca 
Ges 20008 tte tases LNOWE wc ec ctees iia s cle: ce wes iherere ¢ 
Deere oe AOA PaO ee 400nw dancetee ove etc see tes ely ey Oi SANE | 
TEOO re OOSee 1S) as ote oe toetele oc coh deigic | usae 
TeSeicie wee AU CANE Le me betty bal e'igg avec cttuehe's sistem Bloc sewtidiog,. aos) 
LEGOCSs OGGre LS Sen. clctee a's cistetee o's ss Take tee oe 

LD, sce SUTLS* Vetht set el i bee Bo Paed, CHES,” tit. 
ahs ON Latches ne mrwtetelele atte 1723 = 6738 
1 ho TRL Io mE OTH ite oe Stine een ce 1950 1876 

ZU vee eT AOUL* oe e'c* ee sere dee Oa, pol chs, tit 
| Lr Se Oe. =f 9 SA 1465 3208 

eee eeee R. 82 pt. i, ch. 18, tit. 
A, a5 OR... Sones ye SL 130 Oso 


1811 67 3 eeoeovoeeoeeeeaeeeee eee e eat 1949 pee 


1848 SI RGGi'.5 Sh. Golan BM: ere 4 Uke Be 
1848 GDR BAWLU 5 tales os ccttbeess 1900) Lode 
SSL eee 122s 515 wipe ccleet ce clteha cess LOOO, 9346 
1803 > S115 Sy cL Te. eee ccs pee P ee ee L092 ote 
1853i9 8185; 64; Bi Ke ss aeteee sos . 1848 1160 
195405282) 53, 2 REE sis . ERE eee 1854 2029 
IBS lee OAC, F177 Bove cceeaese es 2080 1281 
WSO17, 149, 95/42 ch c tane a aele ult cose. 2005 2148 
3605 4 £9145 O14; tee see SeseGebaace LO -2taG 
A Ay PES ye wie wholes 0 okthiei-s pee e008.) 915 


15(450 0143, S11 Se Se PRRE Gs... 2003. 1396 


2550, 65510, 92 Cae hs eaten's «ss 1793 2404 


elses 7468, 100. eRe. + slaeb.« ses 1769) 2404 
© 1882.~ 409, 170, 199-201 . sseas..... 1551 204 
1885. 538 20 ..... Wisisiece sbeiebeces 1018 2013 


1887 546 16, 17 eeeeeeeaeeeoeeeee 1599 3202 


48 THE GENERAL CORPORATION LAW. 


Table Showing Sources of Gen. Corp. Law — (Continued). 











Bections of Role CORRESPONDING SECTIONS OF PREVIOUS LAWS. nah ak a 
Corp. Law |°4-Supp. Year. | Chap. | Sections, 3 Pee 
20.0. 3S OTL S87) 050s 4, ee tee. ee Meee bea lLOos. 1 \ Gos 
L590... 564 (5455. 9i% Pests. spitietes c's Malet se” etre 
21 ine ct0T2) BEL OT GBM Rhis cake op earns end 040. “18to 
LESY Wy Geir IN Seles bo ety ae Beh ae os oe 0s 0 eh aeSeD Mesa 
1848 OVE (Oy evoke omfdiels oo belek cose LOVE 1245 
1848 ADS 3 OER « cRibie « » sleleiah sas ot LUOUN pista, 
ASO atLSD, wa cee ca Fah. eG etek. eo. 1653 1582 
TSS. AGS TION Fe. eine so olaiets 5 ooo L769 2464 
t1882 i AGO Ogee re oe en ea eet » 1551 204 
2885, 1 b538e270 55. 6» seme os ee ee oy ee be: 
1890, ) 3564 254" 3"... Rea. eee PI ee cle che 
Boe csc 4072: 850. 1.010, B20. 2 yes ste ea oie ~o 1793 2404 
71882 | 14007 202-49 Seas... see Fears 1000) 209 
ie AS900) S6Sy C4 seal ca cep ec es heirs c- \aeees 

PS ve 04: BOTS Uda thes . eee bey Pt c1,..ch, 18, tit. 
1S Fe) en Pe AE 1464 3207 
1796 7 Se hi i: Se Pa ringirs . fi cdiueel Bo 
1811 GLP Wives le ciecee os oie ss deren lua: MioLn 
1848 Bis 4 cde s ounce sievicicecoaemeul oe TLoau 
1848 rs BAS” RS) SA Acree Lalita Then y: 
1848; 22019; 6450) Bs ee APS >t Ore Tc te eH 
1861. 7122 C14 Ge eee: os atts ne ne lOSo PEDEO 
1853>. 117.04). 28 oes combed ss ROD owe 
1853. 2185 ST ee Ue. cork eine y LOS i200 
1854). 232/455. 825. REP..o. Feet. o  BLSbO 2020 
1857: 3546: 7452. 26.:. 999. . eats evel age 
TSG61, 5149 25.4..b, ORS. sae kce COUS ames 
AST24/ 0820, VIBE. os okie ss ohh soc ot OULD 
ME OPO i of od wily obMEL bso eke UD  eeaass 
1874! CIAS Sd) os ee ee hp oe kaei mes 6 20s Gaane 
1875. F267. 2B weak tie sp hee ices tb cUeO alee 
1875. S611) G27 ine BEES. Redes s vlc smote 
a ee £073 «41875s (61S. S467. 44. .Ghes ss Sper... 21605 2220 
ASSL. SSLIIR EE, Ok less beeee os eulUmmaoe 
1882: -2 409. 2206 OF. 200. se tel. ce JOOL omen 
A885: 6 OSS. £21 Le. Wiese Weebeces Li loumeeuao 
ASBG. 1 286-9 ins Cae cee kc ov eM hens. catia eee 
ASST: BLT PS IT tute ss See has Lee Loe 
ARBT+ <= 501+ 8S) GS. ees ce Sede cst tone SBaGT 

4 


ececeoeeoeoeoeeveveeesee +e ee 1592 662 


THE GENERAL CORPORATION LAW. 49 


Table Showing Sources of Gen. Corp. Law — (Continued). 








CoRRESPONDING SECTIONS OF PREVIOUS LAWs. . 


Sections of B.S., 8th 


General R. S,, 8th) Birds 
rp. Law. Year. | Chap. | Sections, Ss PO PaaeaRP 
EAT OF LOOT. Aeon Ie | de Releeie Beets © eee case 2014 2151 
SOI Ta” EyOeh try LO Gece aiabebele ee ninsan are: <,4)0.8 cece wane 
Ese DA ehUIG . cee'sis on ne) d¥e.ho5 De i, cli 18, tit. 4, 
§ 8 esate oe CAGees Pym kieO-. O50 
TS85. 2 e480 80 6. ees veseddaueue ce hia = One 
ASUOR OO. Uo, OL ct eres iclewismivce: ooes! Geese 
Bes sent Sac SSO SOe 9 By hoy cle dares Sadeint see td bale) 68o 
DESO. 1OGE eS “cme s'siniv e soeneeie mie: ais Bhixais, «(04a ae: trace 
Gece teh 14) ISSO. 489 1B vids ecesiete ddasees. bteo.- Obo 
TBO (TOOL. OO" vices seine sa sitininieits © 60.8 coe 0c50 
ot Sy ATE. ewe wit o ced teu. r, Diats, Ch. 18, tit. 4, 
Coa avee,deeib's wre whe wewerton,..) co 
1882. 409. 210-3 \« dsieec ce sieccivie' eaieybOULds ak 
FROO. SOG 91D oan atcha dials prea octet oi bt a ate ae 
Oe ae AUC ue LODO.) ASO sl heise oe wre o'er etapa OER L Mee OG. 2 au Oa 
EBSCO ey DUa MLO cde s de dara belniamis.o4 o cece weve: 
4) Daag 4075 cece sce R. S., 0 i ch. 18, tit. a 
: § 11 aiplakc a's ieee ane 1465 3208 
RB. S., he i; 6. hae vite, 
BiG Miicclauree-ea Gielas aiden L toe Oto 
1812 O02 Ninis sss is s070 eveccccce ee 1949 1876 
1848 EY PI PPO Ee PE cocee 200 §=1245 
TAS TAO Becton ca sores weet oc. 1956 © 1892 
1862 Wig 2235 ‘cc atitele’s a 'oleleie'e'e coovese 1950 2025 
DSBS phir kl WMethtese(eelirats ois idesieter vill cOLe 
LORS MLO Suixe hala'al sini. scaiena a ecoee LOST 1160 
LS53 = A OUO0 TAG | cast aicnaltetwiaies s\0)<imre 5 - 2038 1837 
LSC Li LOO 4 Bieecte es o's eleven secse 2U0h 2148 
RG ee OTL Up cas erate scores are SMiiciaind 6. tO OOO 
IS6T A974 -S es Ue ue tte eee eee Lat Cee toe 
~ 18TZ AB Ln cece wesc tccccoece 2008 915 
DO iin 4075 1875 611 10, as am. by L. 1890, 
ch, 23 vinte chicas: AOU (oe 
1881 468 4..... va dle Vartase's ce L0G), eeOe 
El esther OU) od: 8 ade alates s dratttics oe.s 1990 379 
BOS. cies VEUL cea, 0 ees R. S., pt. i, ch. 18, tit. 3, 
889 9-10shes 50s petveee Lick ~OTS 
Ne Esch} L Ose ZUM -s crave see 0 tates ale eee ie ees 
Bie <5) ADT Be eae ete ee bbe ag D Gt Cheat, tit. 3, 


§ ok a aes 1724 673 


50 THE GENERAL CORPORATION LAW. 


Table Showing Sources. of Gen. Corp. Law — (Continued), 





CORRESPONDING SECTIONS OF PREVIOUS Laws, 


Sections of 
General 
Corp. 


R. 8.. 8th 


R.S., 8th} Birds. 
Law: ed. Supp. 


ed., pp. |Stat.,pp. 











SL. cee G-LekOUL, mela OG perc eae aie 6 eeniareeie --- 2006 2149 
1890 VEBOBRI ST Avec helleetet calcd tee tetas 
Be AQTC 2 AGILE BLO IS i eere crs crete ie one cele lela yo eke ae en as 
1857 QU Fe 2 ive sieletalesa e'v'sPajeiniatate sale er ler er Loves 
ESOS Oo Th oe ciaretstte Osh dite cae ae oe Oe eReeOr 
NOGT clair Wh, sk bitesg acs letoyecalehelela erekets eee 2089 §=« 673 
UST NSS OLS Pe atdacetes foaiece ven . 1502 °°3237 
1875 SONA, ates Pate ats detec stem etl Oa emoae 
TOTS SRGT 2G. we i ceutice wees ae ee ce TL meee 
STG CPR Gd S ccccclsivis yee tetas cet ere .- 1503 3237 
1882 409 329, added L. 1889, Bi 
DCT Fecdive's elelnice(alaals wet LOSS Meme 
ABS Se COG a cslevlaie eels sie tiers ccs en hk Lome eu te 
TE90 S eGGS ee 22.0 o oe Ses llee's wae eel ss en aae 
SD a's ote RON Cea els sor uss oe NEW) acia ne Meiers ea wes ote 5 ele manera 
es PO AOE 1890 SOS S28 eee ence etviciclate ys oicin as eles ene 
Bb.c0 db 0% AOL Oa OU UN POUR Webs cetelaleter ers sia er ireiewie eaten ot emmbeinats 
DO. cece SUG MLOUD Pp PMUIUOT: BOCs ys ecic « holed Yee PP ali es i 
BT. cod oh ATR ee Meds NEW da Solute halen et jeece: wees 
BS ocsenl a ceeet ee: teeee | NOWLAdGeO IEel Sou, ch: 
LY Dey Seer, Sear osm ears ie eit 
DY. vee chicas citale cared heater New, added I. 1895, ch. 
OT 28a en ..eicam nes: s ccoe meee 
BO .ccce scccltimese Hienee IN@W, added teesa5,’ Che 


672 © @ @©080080¢009006¢06 ©4080 @2'o@ 


Taxation and Exemption of Non-Business 
Corporations, | 





, RS. Pt. 1, ch. 13, tit. 2 
.§ 4. The follewing property shall be exempt from taxation's 

1, All property, real or personal, exempted from taxation by 
the constitution of this state or under the constitution of the 
United Staites: 

2. All lands belonging to this state, or the United States. 

3. Every building erected for the use of a college, incorporated 
academy, or other seminary of learning and in actual use for 
either of such purposes, every building for public worship, every 
schoolhouse courthouse and jail used for either of such purposes; 
and the several lots whereon such buildings are situaited and the 
furniture belonging to each of them. (Thus amended by L. 1888, 
ch. 397.) 

4, Every poorhouse, almshouse, house of industry and every 
house belonging to a company, incorporated for the reformation 
of offenders or to improve the moral condition of seamen, and 
the real and personal property used for such purposes belonged 
to or connected with the same. Provided, however, that no pri- 
vate company or incorporated institution or almshouse shall be 
entitled to such exemption, whose gross annual income from its 
real and personal property shall exceed two hundred thousand 
dollars. (Thus amended by L. 1892, ch. 713.) 

5. The real and personal property of every public library, 

6. All stocks owned by the state, or by literary or charitable 
institutions. 

7. The personal estate of every incorporated company not 
made liable to taxation on its capital, in the fourth title of this 
chapter. 

8. The personal property of every minister of the gospel, or 
priest of any denomination, or every such minister or priest who 


52 EXEMPTION OF NON-BUSINESS CORPS. 


is permanently disabled by impaired health from peforming the 
active duties of the ministry, and every such minister or priest, 
who has reached the age of seventy-five years; and the real 
estate of such minister or priest or such disabled or aged minister 
or priest, when occupied by him, provided such real and personal 
estate do not exceed the value of one thousand five hundred dol- 
lars; and, (This subd. thus amended by L. 1884, ch. 537.) 

9. All property exempted by law from execution. 

10. Real property owned by any incorporated association of 
present or former volunteer firemen, actually and exclusively 
used and occupied by such corporation, and mot exceeding in 
assessed value the sum of fifteen thousand dollars. (Added by L. 
1891, ch. 163.) 

11. A dwelling-house owned by any religious corporation and 
the land upon whitch the same stands, while and during only the 
time actually used by the officiating clergyman of such religious 
corporation shall be exempt to an amount not exceeding two 
thousand dollars, but not more than one dwelling actually used 
by any one religious corporation shall be so exempt. (Added by, 
L. 1892, ch. 565.). 

[Subdivision 2 of the foregoing section was amended so as to read as 


specified by L. 1878, ch. 191; but that act was repealed by L. 1879, a 
140, thus, probably, repealing the subdivision.] 


rey: 


§ 5. If the real and personal estate, or either of them, of any, 
minister or priest, exceed the value of one thousand five hundred 
dollars, that sum shall be deducted from the valuation of his prapr 
erty, and the residue shall be liable to taxation. 

§ 6. Lands sold by the state, though not granted, or conveyed, 
shall be assessed in the same mamner as if actually conveyed. 

§ 7. The owner or holder of stock in any incorporated com- 
pany liable to taxation on its capital shall not be taxed as an 
individual for such stock. 

L. 1856, Chap. 183—An act to exempt lands held by agricultural 
societies from taxation. 

Section 1 Exemption — All lands now held, or which may 
hereafter be held, by any agricultural society in this state, and 
permanently used for show grounds by any such society, shall 
be exempt from taxation during the time so used. 


EXEMPTION OF NON-BUSINESS CORPS. | | 3&8 


“L, 1852, Chap. 282—An act defining the exemptions from taxation on 
public buildings in the city of New York. 

Section 1. Buildings for public worship, schoolhouses, etc., 
exempt.— The exemption from taxation of every building for 
public worship, and every schoolhouse or other seminary of 
learning, under the provisions of subdivision three of section 
four, title one, chapter thirteen of part first of the revised 
statutes, of amendments thereof, shall not apply to any such 
building or premises in the city of New York, unless the same 
shall be exclusively used for such purposes, and exclusively the 
preperty of a religious society, or of the New York public school 
society. 

[4 Hun, 446; 20 Hun, 298; 88 Hun, 593; 99 N. Y. 488; 098 N. ¥. 196; 
104 N. Y. 581; 44 Hun, 102, 


L. 1889, Chap. 462 — An act to amend chapter four hundred and sixty 
six of the laws of one thousand eight hundred and seventy-five, enti- 
tled “An act to exempt property, real and personal, of the Society of 
the New York Hospital from taxation, and to repeal section four of 
chapter two hundred and fifty-seven of the laws of one thousand eight 
hundred and twenty-two, 


Section 1. Section one of chapter four hundred and sixty-six 
of the laws of eighteen hundred amd seventy-five is hereby 
amended so as to read as fchows: 

§ 1. The portion of the property, real and perscnal, of the 
Society of the New York Hospital, a charitable corporation, 
now owned or hereafter acquired by it and wherever situated, 
from which no income is derived, sha: be exempt from taxation 
so long as the same shall be used exclusively for the p:wposes 
for which said society was chartered. 

§ 2. This act shall take effect immediately. 


Laws 1889, ch. 191. 

Section 1. Any religious, educational, bible, missionary, tract, 
literary, scientific, benevolent or charitable corporation organ- 
ized for the enio1cement of laws relating to children or animals, 
or for hospital, infirmary, 01 other than business purposes, may 
take and hold, in its own right, or in trust for any purpose 
comprised in the ebjects of its incorporation, property not ex- 
ceeding in value three million dollars, or the yearly income 


ba EXEMPTION OF NON-BUSINESS CORPS. 


derived from which shall not exceed two hundred and fifty 
thousand dollars, notwithstanding the provisions of any special 
or general act heretofore passed or certificate of incorporation 
affecting such corporations. In computing the value of such 
property no increase in value arising otherwise than from im- 
provements made thereon, shall be taken into accdunt. The 
personal estate of such corporations shall be exempt from taxa- 
tion, and the provisions of chapter four hundred and eighty-three 
of the laws of eighteen hundred and eighty-five, entitled “An 
act to tax gifis, legacies and collateral inheritances in certain 
eases,” and the acts amendatory thereof, shall not apply thereto, 
nor to any gifts to any such corporation by grant, bequest or 
otherwise; provided, however, that this provision shall not apply 
to any moneyed or stock corporation deriving an imcome or 
prost from the capital or otherwise, or to any corporation which 
has the right to make dividends or to distribute profits or assets 
among its members. (Thus amended by L 1890, chaps. 497 and 
553.) 

§ 2. This aet shall not affect the right of any swch couporation 
to take and hold property exceeding in value the amount speci- 
fied in section one of this act, provided such right is conferred 
upon such corporation by special statute; nor affect any statute 
by which its real estate is exempt from taxation. (Thus amended 
by L. 1890, chaps. 497 and 553.) 

§ 3. This act shall take effect immediately. 

[Note. See Gen. Corp. Law, § 12, superseding all of the provisions of this 
chapter except such as relate to taxation. ] 


Laws 1893, ch. 498. 


Section 1. Exemption of property of certain non-business cor- 
porations.— The real property of a corporation or association 
organized exclusively for the moral and mental improvement of 
men and women or for religious, charitable, missionary, hospital, 
educational, patriotic, historical or cemetery purposes, or for two or 
more of such purposes, and used exclusively for carrying out there- 
upon one or more of such purposes shall be exempt from taxation. 
But no such corporation or association shall be entitled to any 
such exemption, if any officer, member or employe thereof shal] 


EXEMPTION OF NON-BUSINESS CORPS. 55 


receive or may be lawfully entitled to receive any pecuniary profit 
from the operations thereof, except reasonable compensation for 
services in effecting one or more of such purposes, or as proper 
beneficiaries of its strictly charitable purposes; or if the orgami- 
zation thereof, for any of swch avowed purposes, be a guise or pre- 
tense for directly or indirectly making any other pecuniary profit 
for such corporation or association or for any of its members or 
employes, or if it be not in good faith organized or conducted 
exclusively for one or more such purposes. The real property 
of any such corporation or association entitled to such exemption 
held by it exclusively for one or more of such purposes, and from 
which no rents, profits or income are derived, shall be so exempt, 
though not in actual use therefor, by reason of the absence of 
suitable buildings or improvements thereon, if the construction 
of such Luildings or improvements is in progress, or is in good 
faith contemplated by such corporation or association. The real 
property of any such corporation not so used exclusively for 
carrying out therewpon one or more of such purposes, but leased or 
otherwise used for other purposes, shall not be so exempt; but 
if a portion only of any lot or building of any such corporation 
or association is used exclusively for carrying out thereupon one 
or more of such purposes of any such corporation or association, 
then such lot or building shall be so exempt only to the extent of 
the value of the portion so used, and the remaining portion of 
such lot or building to the extent of the value of such remaining 
portion shall be subject to taxation. Property held by an officer 
of a religious denomination, shall be entitled to the same exemp- 
tions, subject to the same conditions and exceptions as property 
held by a religious corporation. 
§ 2. This act shall take effect immediately... 


Acts in Relation to Non-Business Corporations, 





Laws 1886, ch. 546, , 


Section 1. Certain missionary and religious corporations, 
etc., may appoint special police; powers of police.— Any cor- 
poration duly incorporated under the laws of the state of New 
York for benevolent or charitable or literary or scientific or 
missionary or mission or Sunday school purposes, or for the 
purpose of mutual improvemient in religious knowledge or for the 
furtherance of religious opinion, or for the purpose of promoting 
morelity, or for any two or more of such objects, that occupies 
inclosed grounds and holds meetings thereon from day to day 
at stated periods for the advancement of the objects of its incor- 
poration, and procures the people to assemble in its buildings 
and on said grounds for such serial meetings, shall have power 
through its board of trustees or other board of managers of the 
affairs of such corporation for the purpose of protecting and pre- 
serving such buildings, grounds and other property, and pre- © 
venting injuries thereto, and preserving order and preventing 
disturbances, and preserving the peace in such buildings and 
upon such grounds by resolution of its board of trustees or other 
board of managers, or otherwise to appoint from time to time 
one or more special policemen, and the same to remove at 
pleasure, who when appointed shall be police officers, with the 
same powers within and about such grounds as are vested in 
constables of the town where such grounds are located, whose 
duty, when appointed, it shall be to preserve order and to prevent 
disturbances and breaches of the peace in and about the build- 
ings and on and about the grounds used for such meetings, 
or on grounds or in buildings pertaining thereto, and 
to protect and preserve the same from injury, and to 
arrest any and all persons making any loud or unusual 


ACTS RELATING TO NON-BUSINESS CORPS. 5T 


noise, causing any disturbance or committing any breach 
of the peace, or committing any misdemeanor, or wilfully 
violating the established rules and regulations of said corpora- 
tion, or committing any wilful trespass upon such grounds or in 
or upon such buildings or any part thereof, and to convey such 
person or persons so arrested, with a statement of the cause of 
such arrest, before a magistrate having jurisdiction of the 
offense, to be dealt with according to law. 

§ 2. Punishment of trespass upon grounds, etc.; disturb- 
ance; jurisdiction of local magistrates. Any wilful trespass 
in or upon any of the buildings or grounds provided or used for 
the purpose of said meetings, and any wilful injury to any of 
said buildimgs or to said grounds, or to any trees, fences, fix- 
tures or other property thereon and pertaining thereto, and any 
wilful disturbance of the peace and quietness of said grounidis 
by intentional breach of the rules and regulations thereof shali 
be miséemeanors punishable by fine and imprisonment, or elther, 
and concurrently with the courts of record of this state, jus: 
tices of the peace, police justices and courts of special sessions 
in the town where such grounds are situated shall have the 
same jurisdiction of said officers as they have of other cases of 
misdemeanors committed within their jurisdiction, and shall 
have jurisdiction over the persons of those brought before them 
in the form and manner prescribed in the first section of this aet, 
and said policemen are hereby empowered to carry and convey 
the persons so arrested before such justices of the peace, pelice 
justices and courts of special sessions, and to hold them until 
discharged according to law. 

§ 3. Oaths of office; how filed.—Every policeman so appointed 
shall within fifteen days after such appointment and before 
entering upon the duties of his office, take and subscribe the 
oath of office prescribed in the twelfth article of the constitu- 
tion of the state of New York, which said oath shall be filed in 
the office of the county clerk of the county where such grounds 
are situated. 

§ 4. Policeman’s shield to be worn.—Such policemen shall, 
when on duty, severally wear a metallic shield with the words 

8 


58 ACTS RELATING TO NON-BUSINESS CORPS. 


“policemen of these grounds,” and the name of the corporation 
which appointed them inscribed thereon, and said shield shall 
always be worn in plain view. 

§ &. Police, how paid— The compensation of such policemen 
shall be paid by the corporations by which they are respectively 
appointed in the form and manner agreed upon between them. 


Laws 1895, ch. 493, 
AN ACT to aucicsize any corporation duly incorporated under 
the laws of the State of New York for the erection of buildings 
and the acts amendatory thereof, and which is also authorized 
to conduct camp or grove meetings, Sunday-school parliaments, 
temperance, missionary, educational, scientific, musical and 
other meetings and assemblages, to appoint policemen. 


BecaME a law May 2, 1895, with the approval of the Governor. Passed, 
three-fifths being present. 


The People of the State of New York, represented in Senate 
and Assembly, do enact as follows: 


Section 1. Any corporation duly incorporated under the lanws 
of the State of New York for the erection of buildings and acts 
amendatory thereof, and that is also duly authorized by law to 
procure the people to assemble in its buildings or on its grounds 
for camp or grove meetings, Sunday-school parliaments, temper- 
ance, missionary, educational, scientific, musical and other meet- 
ings, shall have power through its board of trustees, or other 
board of managers, of the affairs of such corporation, for the 
purpose of protecting and preserving such buildings, grounds, 
and other property, and preventing injuries thereto, and pre- 
serving order, and preventing disturbances, and preserving the 
peace in such buildings, and upon such grounds, by resolution of 
its board of trustees, or other board of managers, or otherwise, 
to appoint from time to time one or more special policemen, and 
the samie to remove at pleasure, who when appointed shall be 
police officers, with the same powers within and about, or adja- 
cent to, such grounds, as are vested in constables of the town 
where such grounds are located, whose duty, when appointed, 


ACTS RELATING TO NON-BUSINESS CORPS. 59 


it shall be to preserve order, and to prevent disturbances and 
breaches of the peace in and about the buildings and property 
and on and about the grounds of such corporation or approaches 
thereto or on grounds or in buildings pertaining thereto, and to 
protect and preserve the same from injury, and to arrest any, 
and all, persons making any loud or unusual noise, causing any 
disturbance or committing any breach of the peace, or commit- 
ting any misdemeanor, or willfully violating the established 
rules and regulations of said corporation, or committing any will- 
ful trespass upon such grounds or property or approaches thereto 
or in or upon such buildings or any part thereof, and to convey 
such person or persons, so arrested, with a statement of the 
cause of such arrest, before a magistrate having jurisdiction of 
the offense, to be dealt with according to law. 

§ 2. Any willful trespass in or upon any of the buildings or 
grounds provided or used for the purpose of said meetings or 
upon the approaches thereto, and any willful injury to any of the 
said buildings or to said grounds, or to any trees, fences, fixtures, 
or other property thereon and pertaining thereto, and any will- 
ful disturbance of the peace and quietness of said grounds by 
intentional breach of the rules and regulations thereof, shall be 
misdemeanors punishable by fine and imprisonment, or either, 
and concurrently with the courts of records of this state, justices 
of the peace, police justices and courts of special sessions in the 
town where such grounds are situated, shall have the same juris- 
diction of said offenses as they have of other cases of misde- 
meanors committed within their jurisdiction, and shall have 
jurisdiction over the persons of those brought before them in the 
form and manner prescribed in the first section of this act, and 
said policemen are hereby empowered to carry and convey the 
persons so arrested before such justices of the peace, police jus- 
tices and courts of special sessions, and to hold them until dis- 
charged according to law. 

§ 3. Every policeman so appointed shall within fifteen days 
after such appointment and before entering upon the duties of 
his office, take and subscribe the oath of office prescribed in the 


60 ACTS RELATING TO NON-BUSINESS CORPS, 


twelfth article of the constitution of the state of New. York, 
which said oath shall be filed im the office of the county elerk of 
the county where such grounds are situated. 

§ 4 Such poHceman shall, when on duty, severally wear a 
metallic shield with the words “policeman,” and the name of the 
corporation which appointed them imscribed thereon, and said 
shield shall always be worn in plain view. 

§ 5. The compensation of such policeman shall be paid by the 
corporations by which they are respectively appointed in the 
form and manner agreed upon between them. 


L. 1888, Chap. 293— Parks and playgrounds for children. 

Such corporations may alse at their own expense appoint and 
employ police officers, who shall for the purpose of enforcing 
order anal compliance with their orders, have all the powers and 
authority of the public police officers or patrolmen of the city, 
town or village wherein such parks or playgrounds may be 
situated within the limits of their parks or playgrounds and 
within one thousand feet of the limits thereof; subject, however, 
to all laws, ordinances or police regulations of the cities, towns 

or villages in which such parks and playgrounds may be situated 
and subject to the authority of the commissioners, superin- 
tenderts, captains, sergeants or other superior police officers or 
authority of the particular district or locality in which the same ° 
may be. 

L. 1850, Chap. 172 — An act to prohibit CAI aS ah from interposing 
the defense of usury in any action. 

Section 1. Defense of usury not to be interposed.— No cor- 
poration shall hereafter interpose the defense of usury in ary 
action. 

17 N. Y. 52; 15 N. ¥. 85; 17 Barb. 309. 


§ 2. Definition of term corporation.— The term corporation, as 
used in this act, shall be construed to include all associations 
and joint-stock companies having any of the powers and privi- 
leges of corporations not possessed by individuals or partner- 
ships. / 

23 N. Y. 276; 30 Barb, 627; 28 Barb. 188; 17 Barb. 311; 35 N. ¥. 
65; 33 N. Y. 665. 


ACTS RELATING TO NON-BUSINESS CORPS. 61 


L. 1860, Chap. 360 —An act relating to wills. 


Section 1. Persons having relatives may not devise property 
by will, to benevolent or other societies beyond one-halfi— No 
person having a husband, wife, child or parent, shall, by his 
or her last will and testament, devise or bequeath to any 
benevolent, charitable, literary, scientific, religious or missionary 
society. association or corporation, in trust or otherwise, more 
than one-half part of his or her estate, after the payment of 
his or her debts (and such devise or bequest shall be valid to 
the extent of one-half, and no more). 


43 N. Y. 440; 34 N. Y. 616; 8 Lans. 355; 2 Abb. Ct.. App. Dee. 821; 
4 Abb. N.S. 421; 27 Barb. 304; 1 Tucker, 235; 59 N. ¥. 434; 
4 Abb. N. C. 317; 3 Redf. 235; 7 Abb. N. C. 53;19 N. ¥. 327; 8 
Abb. N. C. 118; 2 Abb. Ct. App. Dec. 316; 4 Dem. 473; 16 Abb. 
N. C. 263, note; 29 Hun, 225; 33 Hun, 411; 44 Hun, 425; 92 N. Y. 
433, aff’g 27 Hun, 380; 95 N. Y. 166; 105 N. Y. 185; 5 Dem. 288. 


§ 2. Repeal.— All laws and parts of laws inconsistent with 
this act are hereby repealed. 


[The following provision is § 6 of the general act (Ik 1848, ch. 319); 
§ G of the club act (1865, ch. 368); § 7 of the club act (1875, ch. 267); 
§ 5 of the act for the incorporation of libraries (1875, ch. 348); § 7 of the 
act relating to political clubs (L. 1886, ch. 236); and, with the exception 
of the last clause, § 7 of the act relating to bar associations (L. 1887, ch. 
317).] 

§ 6. Real or personal property may be held, et cetera; 
proviso— Any corporation formed under this act shall be cap- 
able of taking, holding or receiving any property, real or per- 
sonal, by virtue of any devise or bequest contained in any last 
will or testament of any person whatsoever, the clear annual 
income of which devise or bequest shall not exceed 
the sum of ten thousand dollars; provided, no person 
leaving a wife or child or parent, shall devise or bequeath to 
such institution or corporation more than one-fourth of his or 
her estate, after the payment of his or her debts, and such 
devise or bequest shall be valid to the extent of such one-fourth, 
and no such devise or bequest shall be valid in any will which 


62 ACTS RELATING TO NON-BUSINESS CORPS, 


shall not have been made and executed at least two months 
before the death of the testator. 


[This provision is not repealed in any case by the membership cor- 
porations law, it being the theory of the revisers to incorporate it, with 
L. 1860, ch. 860, in the wills law. 

Section 6 of the Laws of 1848, ch. 319, must be construed in connec- 
tion with L. 1860, ch. 3860. The latter act extends the amount of the 
estate which may be granted, but does not operate to repeal the pro- 
visions of § 6 that the devise or bequest must be made within two 
months prior to testator’s death. Hollis y. Hollis, 29 Hun, 225; Lefevre 
vy. Lefevre, 59 N. ¥. 4384; Kerr v. Dougherty, 79 N. Y. 327. 

Section 6 of L. 1848, ch. 319, does not apply to religious corporations, 
but such corporations are subject to L. I860, ch. 860. Harris v. Am. Bap. 
Missionary Soc., 33 Hun, 412, 

The two months restriction in § 6 of L. 1848, ch. 319, applies, although 
the testator leaves no wife, child or parent. Stephenson y. Short, 92 
NOY. .433; 

To ascertain whether more than one-half of testator’s estate is given 
under L. 1860, ch. 360, the estate must be treated as if converted into 
money at his death, If the portion given is not more than half thereof, 
the statute is not violated. Hollis vy. Drew Theological Seminary, 95 
N. Y. 166. 

Section 6, applies only to corporations incorporated under L, 1848, ch. 
319, and the acts amendatory thereof. Hollis v. Drew Theological 
Seminary, 95 N. Y. 166. : 

A misnomer or misdescription of a legatee or devisee will not invalidate 
the legacy or devise, if the object of the testator’s bounty can be 
ascertained. Lefevre v. Lefevre, 59 N. Y. 434. 

A bequest to a foreign corporation enabled, under the statutes of the 
State, in which it is incorpcrated, to take a bequest made within two 
months prior to testator’s death is valid, although executed in this State, 
Hollis v. Drew Theological Seminary, 95 N. Y. 166; Matter of Estate of 
Prime, 1386 N. ¥. 847; Hope vy. Brewer, 186 N. ¥. 126]. 


EXPLANATORY NOTE 


TO 


MEMBERSHIP CORPORATIONS LAW. 


[The following memorandum was contained in the report of the 
commissioners of statutory revision in explanation of the membership 
corporations law.] 


The membership corporations law is a revision of existing 
statutes authorizing the formation of corporations for purposes 
other than pecuniary profit, except medical, dental and veterinary 
corporations, which are to be provided for in the public health 
law; educational corporations, which are regulated by the uni- 
versity law, and religious corporations, for which provision is 
to be made in a separate chapter, to be known as the religious 
corporations law. 

The laws repealed by this chapter provide for the organization 
and government of various classes of benevolent, charitable, 
social and recreative corporations on the same general plan, but 
with great diversity in detail. 

The reduction of such diversity of detail to a uniform system 
has been the leading prineiple in the construction of this chapter. 
The general corporation law already provides certain uniform 
provisions for the incorporation and government of these and 
nearly all other corporations. Such provisions of laws to be 
repealed by this chapter as are peculiar to particular classes of 
these corporations, as it has been deemed necessary to vetain, 
are re-enacted, respectively, in articles Li-XII of this chapter, 
while article I of this chapter represents the uniform general pro- 
visions common to them all. To effect such degree of uniformity 
many slight changes in nearly every class of such corporations 
have been found necessary, none of which, however, substantially 


64 MEMBERSHIP CORPORATIONS LAW. 


disturb their methods of government or of accomplishing their 
corporate purposes. Thus, the uniform maximum number of 
signers of certificates of incorporation and of directors operates 
as an enlargement of the maximum number, in many cases, 
and the uniform minimum number requisite operates in 
many cases as a reduction; and the scope of by-laws expressly 
authorized has been, in many cases, enlarged. By this system 
of revision many repetitions of substantially the same provision, 
with slight variations have been avoided, and a single uniform 
statement substituted. 

This chapter includes what was originally proposed to be 
included in both the membership corporations law and the mixed 
corporations law. 

The certificates of stock issued by most of the corporations 
classed as mixed corporations are, in reality, mere certificates of 
membership, issued on payment of membership fees and dues, 
and not entitling holders thereof to any dividends. <A separate 
chapter for mixed corporations is, therefore, not necessary, snd 
section 3 of the general corporation law may be amended by 
omitting the references to mixed corporations. 

Several provisions, now applicable to corporations created by 
general laws only, are extended to corporations chartered by 
special laws. This will obviate the necessity of frequent appli-— 
cations for special legislation to accomplish the same result. 

The commissioners believe the following to be the only other 
changes in the substance of existing law proposed by this chap- 
ter, besides those above referred to: 

1. By section 4, a membership corporation, whether created 
by general or special law, is authorized to extend its corporate 
purposes by filing a supplemental certificate. This is new as to 
corporations created by special law and as to most corporations 
created by general law. 

2. Section 5, authorizing the incorporation of unincorporated 
associations, is new as to all classes of such associations except 
political clubs and associations for training nurses. 

3. Section 6, authorizing membership corporations created by 
special law to reincorporate under the general law and to be 
governed by it only, is new. 


MEMBERSHIP CORPORATIONS LAW. 65 


4, Section 7, authorizing corporations of the same, or of a kin. 
dred nature, to consolidate, is new as to all membership 
corporations. 

5. Section 8, relating to by-laws, is broader in its terms than 
any law repealed by this chapter, and is for the first time made 
applicable to corporations created by special law. 

6. Section 10, as to filling vacancies in boards of directors, is 
for the first time extended to corporations created by special law. 

7. The provision of nearly all the laws repealed by this chap- 
ter, requiring the filing of an annual inventory, has been omitted, 
and instead, by section 11, the directors are required to report 
at the annual meeting. 

8. The liability of directors where it now exists is not sub- 
stantially changed by section 11, but such liability is extended 
uniformly to the directors of membership corporations, as to 
many of which such a liability does not now exist. 

9. The prohibitions contained in several laws on the officers 
or directors receiving compensation or being interested in cor 
porate contracts, are omitted, and instead such compensation or 
interest is permissible, if authorized by the by-laws. (See sec- 
tion 12.) : 

10. By section 13 all membership corporations are required to: 
obtain leave of the court to sell real property, after 
the concurrence of two-thirds of the directors. In many 
of the existing laws, a vote of the directors at a meeting at 
which two-thirds are present, with leave of the court, is sufficient; 
while in others, a vote of the members is also necessary. The 
requirement of leave of the court is new as to some membership 
corporations. 

11. Section 18, providing that the court may confirm a sale, ets., 
made without leave of court, but not so as to affect subsequent 
purchasers and incumbrances, is new. 

12. The provision of section 18, authorizing any membership cor- 
poration to convey, without leave of court, parts of its real prop- 
erty to members for cottages, etc., is new, except as to social clubs. 

13. Section 14, authorizing the changing of number of directors, 
is new as to many membership corporations created under laws 

9 


66 MEMBERSHIP CORPORATIONS LAW, 


repealed by this chapter. The extension of such provision to 
corporations created by special law is also new. 

14. The provision of section 16, authorizing a judicial investi- 
gation of the affairs of a membership corporation on the appliea- 
tion of an aggrieved member, is new. _ 

15. By section 17, all membership corporations, except educa- 
tional corporations subject to the regents, receiving state money, 
are required to report to comptroller. This is new, except as to 
corporations maintaining hospitals, orphan asylums and the like. 


Cemetery corporations. 


16. The provisions of section 45 authorizing a ceme- 
tery corporation to acquire land by condemnation, is new. 
The constitutional objection to such condemnation raised in 
in re Deansville Cemetery Association, 66.N. Y. 569, is obviated 
by the limiting clause at the beginning of the section. 

“Tt seems to be settled law that lands may be condemned for 
the purpose of a public cemetery, where the public in general have 
a right to obtain interment, and that lands taken for the purpose 
of enlarging a public cemetery is devoting it to a public use.” 
(Farneman v. Mt. Pleasant Cem. Ass’n, Ind. 35 N. E. Rep., 
271, citing Ass’n v. Beecher, 53 Conn. 551; Balch v. Com’rs, 103 
Mass. 106; Edgecumbe vy. Burlington, 46 Vt. 218.) 

17. The provision of section 47, authorizing a cemetery cor- 
poration to prescribe and collect penalties for a violation of its 
rules, is new. | 

18. Taxes levied on lot owners by a cemetery corporation, 
under section 52, are to be collected by treasurer of corporation, 
instead of by the school collector. 

19. The power of cemetery corporations to hereafter issue 
shares of stock is not re-enacted, but the rights of holders of 
existing stock are preserved in section 55. 

Chapter 133 of the laws of 1847, the original act for the incor- 
poration of cemetery corporations, did not authorize the issue 
of stock, nor did it contemplate the running of such corporations 
for profit. The entire surplus over the debts and expenses was 


MEMBERSHIP CORPORATIONS LAW. 67 


to be etpended in maintaining and improving the cemetery 
grounds, L. 1860, ch. 163, authorized the issue of certificates of 
indebtedness to creditors, entitling them, not to any dividend 
from the profits of the corporation, but merely to the principal 
and interest of the debt. Later, chapter 107 of the laws of 
1875, authorized the exchange of the certificates of indebtedness 
for certificates of stock, the holders of the certificates of indebt- 
edness, relinquishing the principal and interest of the debt and 
becoming entitled to all the profits of the corporation. Thus, by 
an indirect method, the original theory of the act of 1847 has 
been defeated. The commissioners doubt the desirability or pro- 
priety of allowing cemetery corporations incorporated upon a 
membership basis, to issue stock and become speculative con- 
cerns, and therefore report the repeal of the provision authoriz 
ing the issue of stock in exchange for certificates of indebtedness 
without re-enactment. 

‘A ecmetery corporation may be organized for business pur. 
poses, as a stock corporation, under the business corporations 
law. If it be a stock corporation in fact, it should be organized 
under and governed by the laws applicable to other stock 
corporations. 

Prevention of cruelty corporations. 

20. Section 70 requires certificate of incorporation of such 
corporations to be approved by the president of the New York 
Society for the Prevention of Cruelty to Children and the president 
of the American Society for the Prevention of Cruelty to Animals, 
respectively. This provision is new. 


Boards of trade. 


21. Under I. 1877, ch. 228, a board of trade could 
originally incorporate either as a membership corporation 
or a stock corporation. Section 130 only authorizes incor- 
poration as a membership corporation. If the corporation 
desires to issue stock, it must incorporate under the business 
corporations law, instead of under this chapter. Incorporated 
boards of trade which have heretofore issued capital stock entit- 
ling holders thereof to dividends will be governed by the busi- 


68 MEMBERSHIP CORPORATIONS LAW. 


ness corporations law, the stock corporation law and the gem 
eral cerporation law. Those not having issued capital stock 
will be governed by this chapter. 


Agricultural corporations. 

22. Section 144 authorizes agricultural corporations originally 
incorporated as membership corporations to issue capital stock, 
but if this is done the corporation becomes subject to the business 
and stock corporations laws, 


Library corporations. 

3. L. 1796, ch. 43, L. 1853, ch. 395, and T 1875, 
ch. 333, authorizing the creation of library corporations 
are repealed by this chapter, but not re-enacted. Corpora 
tions heretofore incorporated under such laws will be subject to 
this chapter. Library corporations can be incorporated hereafter 
only by the regents, under the university law. (1. 1892, ch. 878) 

24, The provisions of L. 1886, ch. 666, and L. 1887, ch. 313, 
relating to local appropriations for free circulating libraries have 
been repealed, but not re-enacted, as ap ighatet? ironies for by, 
the university law, § 3%. 


THE MEMBERSHIP CORPORATIONS LAW. 


AN ACT 


LAWS OF 1895, CHAPTER 559, 


relating to membership corporations, constituting 
chapter forty-three of the general laws. 


The People of the State of New York, represented in Senate 
and Assembly, do enact as follows: 


‘CHAPTER XLII OF THE GENERAL LAWS, 


Article 1. 


The Membership Corporations Law. 


General provisions relating to membership cerpora- 
tions. (§§ 1-17.) 


2. Corporations for purposes not elsewhere authorized. 


(§§ 30-31.) 


. Cemetery corporations. (§$ 40-57.) 
. Fire corporations. (§§ 65-66.) 
. Corporations for the prevention of cruelty. (§§ 70- 


72.) 


ai 


. Hospital corporations. (§ 89.) 

. Christian associations. (§§ 90-91.) 

. Bar associations. (§ 100.) 

. Veteran soldiers and sailors’ associations. (§§ 110- 


112.) 


. Soldier’ monument corporations. (§§ 120-122.) 
11 


Boards of trade. (§§ 130-181.) 


12, Agricultural and horticultural corporations, (§$ 140- 


_ 148) 


%0 MEMBERSHIP CORPORATIONS LAW. 


ARTICLE I. 
General Provisions Relating to Membership Corporations. 


Section 1, Short title. 
2. Definitions. 
3. Relation of article oue to the other articles of this 
chapter. 
4, Extension of corporate purposes by supplemental 
certificates. 
5. Incorporation of unincorporated associations, 
6. Re-incorporation of membership corporations, 
7, Consolidation, 
8. By-laws. 
9. Members. 
10. Directors and trustees. 
11. Powers, duties and liabilities of directors, 
12. Prohibitions on officers. 
18. Purchase, sale, mortgage and lease of real property. 
14, Changing number of directors. 
15. Changing time of annual meetings. 
16. Visitation of supreme court. 
1%. Reports to comptroller by corporations receiving 
_ state moneys. ; 
Section 1. Short title. — This chapter shall be known as the 
membership corporations law. 


[The membership corporations law is intended to apply to the large 
elass of corporations which are organized for non-business purposes, 
excepting religious corporations, which are governed by the religious 
corporations law, educational corporations, which are regulated by the 
university law (Laws 1892, ch. 378), and medical, dental and veterinary 
corporations, the laws relating to which, in the scheme of the 
revision, are to be inserted in the public health law. A mem- 
bership corporation seeking its powers and duties will refer, first, 
to the general corporation law which is applicable to all corpo- 
rations; second, to article 1 of this chapter, which is applicable 
to all membership corporations, and, third, to the special provisions 
contnined in the article of this chapter relating to the class of 
corporations to which it belongs, or, if there is no such article, a 
reference to the general corporation law and article I is sufficient, 


F MEMBERSHIP CORPORATIONS LAW. 71 


Article II provides for the incorporation of all non-business corporations, 
which are not provided for in article III to XII of this chapter, or in 
any other law. Articles III to XII provide for the incorporation of 
various classes of corporations, concerning which there are special 
provisions, which could not properly be applied to all membership cor- 
porations. 

Corporations heretofore incorporated under laws repealed by this 
chapter will be governed by its provisions, the new law being in effect 
a modification or amendment of the law repealed. (See Gen. Corp. L, 
§ 86; Statutory Construction Law, § 382.)] 


§ 2. Definitions. —Neither the term membership corporation, nor 
the term membership corporation created by special law, includes 
a stock corporation, or a corporation organized for pecuniary 
profit or a corporation subject to any of the provisions of the 
insurance law. Subject to such exceptions, the term membership 
corporation means a corporation hereafter incorporated under this 
chapter, or heretofore incorporated under any law repealed by this 
chapter; but does not include a membership corporation created 
by special law; and the term membership corporation created by 
special law means a corporation created by special law for pur- 
poses for all of which a corporation might be created under this 
chapter. 

[This section is new. For definition of stock corporation, see Gen. 
Corp. L., § 3.] hei ie Saamn 


§ 3. Relation of article one to the other articles of this chapter.— 
If in any other article of this chapter there be a provision 
in conflict) with any provisions of this article, such provisions 
of such other article shall prevail. If in any other article of 
this chapter there be a provision relating to a matter embraced 
in this article, but not in conflict therewith, such provision in 
such other article shall be deemed to be additional to the pro- 
vision in this article relating to the same subject-matter, and both 
provisions shall, in such case, be applicable. 

[New. This would probably be the effect, without statutory enactment.] 


§ 4. Extension of corporate purposes by supplemental cer- 
tificates.—A membership corporation, created under or by a gen- 
eral or special law, for purposes for which a corporation may be 


72 MEMBERSHIP CORPORATIONS LAW. 


created under article two of this chapter, may, from time io 
time, extend its corporate purposes so as to include any other 
purpose for which a corporation may be created under such 
article, by filing in the offices in which its original certificates of 
incorporation, if any, are filed, or otherwise in the offices in which 
original certificates of incorporation for such purposes are required 
to be filed, a copy of a resolution in favor of such extension, certi- 
fied by the president and secretary of the corporation to have 
been duly adopted by the concurring vote of a majority of the 
members of the corporation present at an annual meeting, or a 
special meeting duly called fer that purpose; and a certificate 
signed and acknowledged by a majority of the directors of the 
corporation, in pursuance of such resolution, with the approval, 
indorsed thereupon or annexed thereto, of a justice of the supreme 
court and, if the care of orphan, pauper or destitute children be 
included among such corporate purposes, with the additional 
approval, indorsed thereupon or annexed thereto, of the state 
board of charities. 


[See form, No. 3. 
L. 1880, ch. 246, § 1; R. S., 8th ed., 2027. 
L. 1890, ch. 425; R. S., Sth ed. (Supp.), 3455. 

These two statutes only authorized a corporation created for any of 
the purposes of the club act of 1865, to extend to any other purposes 
of such act, and corporations created for any of the purposes of the 
charitable corporations act of 1848, to extend to any other purposes of 
such act. The section, however, allows any membership corporation 
to which a special article is not applicable to extend its corporate pur- 
poses to any other purpose, except those referred to in articles III to XII, 
for which membership corporations may be created. Especially, is this 
grant of power broad in including membership corporations created by 
special law, enabling them by the mere filing of a certificate after a 
favorable vote of a majority of members, to extend their purposes to 
any purpose for which membership corporations may be formed, under 
article II; and, without the delay and inconvenience of an applicatien to 
the legislature.] ; 


§ 5. Incorporation of unincorporated associations.—An unin 
corporated club, society or association organized for purposes for 
which a corporation may be created under any article of this 
chapter, may, by the unanimous vote of all its members present 


MEMBERSHIP CORPORATIONS LAW. %3 


and voting at a regular or regularly called meeting thereof, author- 
ize its directors to incorporate for the same purposes, under 
such article, with a corporate name adopted by such meeting, if 
notice of the intention so to incorporate be given at least thirty 
days before such meeting, personally or by mail, to each mem- 
ber of such association whose residence or post-office address 
is known. On such incorporation, the members of such pre- 
viously unincorporated club, association or society shall become 
members of such corporation, and all of the property of such unin- 
corporated club, society or association, or held by any person 
for its use or benefit, shall vest in and become the property of 
such corporation, subject to be taken in payment of all claims 
against such unincorporated club, society or association, or 
against any of the members thereof as such members, or by 
reason of their membership therein, the same as if such incor- 
poration had not taken place. 
[See form, No. 4. . 
Political clubs, L. 1886, ch. 236, § 4; R. S., 8th ed., 2028. 
Trained nurses, L. 1888, ch. 291, § 6; R. S., 8th ed., 2088. 


This section is new, except as to political clubs and associations for 
training skilled nurses.] 


§ 6. Reincorporation of membership corporations.—A mem, 
bership corporation created by special law for purposes for which 
a corporation may be created under any article of this chapter, 
may, by the unanimous vote of all its members present and vot- 
ing at a regular or regularly called meeting thereof, authorize 
its directors to reincorporate with the same corporate name, for 
the same purposes under such article. Such reincorporation shall 
not effect a dissolution of the corporation, but shall be deemed 
a continuation of its corporate existence, without affecting its 
property rights, or its liabilities, or the liabilities of its members 
or officers as such, but thereafter it shall have only such other 
rights, powers and privileges, and be subject only to such other 
duties and liabilities as a corporation created for the same pur- 
poses under such article. 


[See form, No. 5. 
New. The provisions of L. 1849, ch. 273, § 2; R. S., Sth ed., 1924, and L. 
1888, ch. 391, § 6; R. S., Sth ed., 2088, authorizing benevolent and 


10 


74 MEMBERSHIP CORPORATIONS LAW. 


charitable corporations previously incorporated under other acts to rein- 
corporate under the act of 1848, and corporations for training skilled 
nurses previously incorporated under other acts, to reincorporate under 
the act of 1888, are repealed without re-enactment, as all membership 
corporations incorporated under general laws, prior to the passage of 
this chapter will be subject to the provisions of this chapter as fully 
as if reincorporated hereunder, and any authority for reincorporation of 
such corporations under this chapter would be useless. The provisions 
repealed probably applied only to corporations previously incorporated 
under a general law. 

This section adopts the new policy of allowing corporations incor- 
porated by special law, to reincorporate hereunder and thereafter to be 
governed by this chapter only, tfnstead of applying to the legislature, 
from time to time, for special legislation amending their charters. There 
seems to be no reason why a corporation created by special law should 
not have all the privileges and be subject to all the restrictions of a 
corporation created under general law for the same purposes, if the 
corporation so desires.) a. 


§ 7. Consolidation.—Any two or more membership corporations, 
incorporated under or by general or special laws, for kindred 
purposes, being purposes for which a corporation may be formed 
under any article of this chapter, may enter into an agree- 
ment for the consolidation of such corporations, setting forth 
the terms and conditions of consolidation, the name of the pro-. 
posed corporation, the number of its directors, the time of tbe 
annual election and the names of the persons to be directors. 
until the first annual meeting. 

Each corporation may petition the supreme court for an order 
consolidating the corporations, setting forth in such petition the 
agreement for consolidation, a statement of all its property and 
liabilities and the amount and sources of its annual income. 
Before the presentation of the petition to the court, the agree- 
ment and petition must be approved by three-fourths of the 
votes lawfully cast at a meeting of each corporation, separately 
and specially called for that purpose, which approval, duly veri- 
fied’by the chairman and clerk of such meeting, shall be annexed 
to the petition. On presentation of the petition, the certificate 
of approval and the agreement for consolidation, and on such 
notice to interested parties as the court may prescribe, and after 
hearing such interested parties as desire to be heard, the court. 


MEMBERSHIP CORPORATIONS LAW. T5 


may make an order for the consolidation of the corporations on 
such terms and conditions as it may prescribe. 

When such order is made and duly entered, such corporations 
shall become one corporation by the name designated in the 
order, and shall have only such rights, powers and privileges, 
and be subject only to such duties and obligations as a member- 
ship corporation formed under this chapter for the same purposes; 
and all the property belonging to the corporations so consolidating, 
Shall be vested in and transferred to the new corporation, which 
shall be subject to all the liabilities of the former corporations, to 
the same extent as if they had been contracted or incurred by it. 

But a corporation for the prevention of cruelty to children 
or animals shall not consolidate with any other corporation. 

[See form, No. 6. 


This section is new. It is consistent with the provisions of § 4, author- 
izing an extension of corporate purposes.] 


§ 8. By-laws.—The by-laws of a membership corporation 
created by or under a general or special law, may be divided into 
different classes and designated as constitution, by-laws, rules, 
regulations, or otherwise, and may provide different methods for 
amending and repealing such classes, respectively. 

The by-laws of any such corporation may make provisions, not 
inconsistent with law or with its certificate of incorporation, 
regulating the admission, voluntary withdrawal, censure, suspen- 
sion and expulsion of members; the fees and dues of members 
and the termination of membership on non-payment thereof or 
otherwise; the number, times and manner of choosing, qualifica- 
tions, terms of office, official designations, powers, duties and com- 
pensation of its officers; what shall constitute a vacancy in the 
office of any such officer and the manner of filling it; the number 
of members, not less than one-third, or if one-third be nine or 
more, not less than nine, whose presence shall be necessary to con- 
stitute a quorum at its meetings; the qualifications of voters at 
its meetings; the eligibility of members to be directors; and the 
classification of its directors into not more than five classes, so 
that the term of office of all the directors of one class only shall 
expire each year, and that the term of office of their successors 


76» ’ MEMBERSHIP CORPORATIONS LAW, | i 


shall be as many years as there are classes, but not so as t mee 
the term of office of any director then in office. 

Such by-laws may authorize holders of the bonds of the cor 
poration secured by mortgage upon its property, to vote for the 
directors thereof, and may apportion the number of votes each 
such bondholder may cast to the amount of such bonds held 
by him. 

The by-laws of a membership corporation, incorporated for 
yachting purposes, may provide that the owners of each yacht 
shall, together, cast but one vote at the meetings of the 
corporation. 


Animals, breed, L. 1891, ch. 213 § 2; R. S., Sth ed. (Supp.), 3504, 

Bar Association, L. 188%, ch. 317, § 2; R. S., 8th ed., 2032, 
Benevolent, ete, L. 1848, ch. 318, § 2; R. S., 8th ed., 1922, 
Clubs, ‘social, L., 1865, ch. 368, §§ 2, 11; R. S., 8th ed., 2022, 
Clubs, political, L. 1886, ch. 236, § 2; R. S., 8th ed., 2028, 
Clubs, social, L. 1875, ch. 267, §§ 2, 4; R. S., 8th ed., 2025. 
Hospitals, L. 1889, ch. 95, § 8; R. S., 8th ed. (Supp.}, 3353. 
Library, L. 1796, ch. 43, § 9; R. S., 8th ed., 2036. 

Library, L. 1875, ch. 348, §§ 2, 8; R. S., 8th ed., 2041, 
Library, L. 1853, ch. 395, § 6; R. S., 8th ed., 2038. 
Play-grounds, L. 1888, ch. 293; § 2; R. S., 8th ed., 2014. : 
Youw. C.,A.,, Gb. 1891, chs 167, °§ Sssi.S8., stared. (upp). 8499. 

“the general corporation law (§§ 11, 29), provides that the by-lays, if 
any, made by the members shall control the directors, and if none bé 
made by the members, the by-laws of the corporation may be made by 
the directors. 

This section collates the provisions of various existing statutes as to 
by-laws, extending them to all corporations, and contains a few new 
provisions not contained in any existing statute. 

A by-law adopted in pursuance of law, has the force of law. Briek 
Church y. Mayor, 5 Cow. 538; Mc Dermott vy. Board of Police, 5 Abb. 
Pr.) £22, 

A by-law must be reasonable and adapted to the purpose of the cor- 
poration. People ex rel. Gray y. Medical Society, 24 Barb. 570. 

A private corporation can not repeal a by-law so as to impair rights 
which have been given and become vested by virtue of the by-law. Kent 
v. Quicksilver Mining Co., 78 N. Y. 159. : 

By-laws relating to membership. 

The remedies provided by the constitution and by-laws of a member. 
ship corporation, in relation to its government, must be exhausted before 
resort is had to the courts, to correct errors or illegal acts. Lafond y, 


MEMBERSHIP CORPORATIONS LAW. tT 


Deems, 81 N. Y. 507; Loubat vy. Le Roy, 40 Hun, 546; Poultney v. Bach- 
man, 31 Hun, 49; People ex rel. v. Musical Union, 47 Hun, 273; Lewis 
vy. Wilson, 50 Hun, 166; Whiteside v. Noyac Cottage Ass’n, 68 Hun, 565. 

A private corporation may restrict its membership, by its by-laws, to 
such persons as the incorporators choose to allow to become members 
thereof. People v. Holstein-Friesian Assn., 41 Hun, 4389; People v. 
Franciscus Benevolent Soc., 24 How. Pr. 216. 

A member can not be expelled without fair, adequate and sufficient 
notice, and an opportunity of meeting the accusation against hiin. 
Loubat vy. Le Roy, 40 Hun, 546, and cases cited; People v. Medical Soc., 
82 N. Y. 187; Downing v. St. Columbia’s Soc., 10 Daly, 262. 

In the absence of an agreement by a member, or of any provision in 
its charter or by-laws for a different mode of service, notice should be 
personal, where the object is to deprive a member of his rights or 
property. Wachtel v. Society, 84 N. Y¥. 28; People v. Hoboken Club 
(Gen. Term), 14 N. Y. Supp. 76; Rathbun y. Acker, 18 Barb. 393; People 
yv. Railroad Co., 18 Hun, 212. 

A notice requiring a member to appear and answer charges is not a 
compliance with a by-law, requiring the service of a copy of the charges, 
and the appearance of the member after such notice does not deprive 
him of his right to previous service of a copy of the charges. People 
ex rel. Merschiem v. Musical Union, 47 Hun, 273; People ex rel. Deverell 
v. Musical Union, 118 N. Y. 101. 

Failure to appear and answer is not excused by insanity, and the 
association may regularly proceed, according to its by-laws, to convict 
the member of neglect to appear and punish him by expulsion and the 
loss of all rights in the society. Pfeiffer vy. Weishaupt, 13 Daly, 161. 

A member can not be expelled because of failure to comply with a 
by-law which conflicts with the statute or the constitution. People vy. 
Franciscus Soc., 24 How. Pr. 216; People v. Benevolent Soc., 3 Hun, 361. 

If a member is improperly expelled, his remedy is by mandamus. 
People v. Benevolent Soc., 3 Hun, 361; People v. Erie County Medical 
Society, 32 N. Y. 187; see note, 15 Abb. N. CG. 51; People ex rel. Deverell 
y. Musical Union, 118 N. ¥. 101.] 


89. Members.— Each person signing the certificate of incor- 
poration of a membership corporation, and each person admitted 
to membership therein, in pursuance of law or its by-laws, shall 
be a member of the corporation until his membership shall 
terminate by death, voluntary withdrawal, or otherwise, in pur- 
suance of the by-laws. The right of a member to vote, and all 
the right, title and interest of a member in or to the corpora- 
tion, or its property, shall cease on the termination of his member- 


78 MEMBERSHIP CORPORATIONS LAW, 


ship, unless otherwise provided by law, or by the by-laws of the 
corporation, 


[Bar Associations, L. 1887, ch. 317, § 3; R. S., 8th ed., 2032, 

Clubs, political, L. 1886, ch. 236, § 8; R. S., 8th ed., 2028. 

Clubs, social, L. 1865, ch. 868, § 2; RK. S., 8th ed., 2022. 

Clubs, social, L. 1875, ch. 267, §§ 2, 38; R. S., 8th ed., 2025, as am. by 
Tyee 1890, ch. 68; R. S., 8th ed. (Supp.), 3298, and L, 1892, ch. 597; 
R. S., 8th ed. (Supp.), 3299, and L. 1893, ch. 465. 

Library, L. 1796, ch. 48, § 8; R. S., 8th ed., 2036. 

The extension of the provisions of this section to all corperations 
works some minor changes in nearly each one, which produce uniformity 
and simplify the law. 

Lotowners and members of a club which owns land and a club-house, 
on being notified of an assessment purporting to be under its by-laws, 
can not maintain an action to remove such assessment as a cloud on 
their title, without having availed themselves of a hearing and defense 
afforded them within the corporation. Whiteside v. Noyac Cottage Ass‘’n, 
68 Hun, 565. 

See note to § 8, in relation to members.] 


§ 10. Directors and trustees.—The directors of a membership 
corporation other than those named in its certificate of incorpo- 
ration, shall be elected from among the members, by the 
members and by such other persons as are authorized, by or 
in pursuance of law, to vote therefor. 

If a vacancy in the office of director of a membership corpora- 
tion created under or by a general or special law, shall not be 
filled within six months after it occurs, either for want of a 
by-law or other provision for filling the same; or if, by reason of 
the absence, illness or other inability of one or more of the 
remaining directors, a quorum of the board of directors can not 
be obtained, the remaining directors of such corporation, or a 
majority of them, may appoint a member of such corporation to 
fill such vacancy, and such appointment filed in the office of the 
clerk of the county in which such corporation is located, skall 
constitute such person a director of such corporation, until the 
next annual election of the directors. 

‘A membership corporation may file in the offices in which its 
certificate of incorporation is filed, a supplemental certificate 
designating not less than five nor more than fifteen of its 


MEMBERSHIP CORPORATIONS LAW. 79 


direetors to be the trustees of its property until the next 
annual meeting, and may by by-law confer on such trustees any 
of the powers, duties or obligations of the directors of such cor- 
poration in relation to the care, custody or management of such 
property. At each annual meeting of the corporation thereafter 
the members thereof shall designate successors to the trustees 
in office. 


[See form, No. 7. - 

Bar Association, L. 1887, ch. 317, § 4; R. S., 8th ed., 2032. 

Benevolent, etc., L. 1848, ch. 319, § 3; R. S., 8th ed., 1923. 

Benevolent, etc., L. 1892, ch. 333; R. S., Sth ed. (Supp), 3532. 

Clubs, political, L. 1886, ch. 235, § 5; R. S., 8th ed., 2029, 

Clubs, social, L. 1865, ch. 368, § 8; R. S., Sth ed., 2022, 

Clubs, social, L. 1875, ch. 267, § 4; R. S., Sth ed., 2026, as am. by L. 
1892, ch. 597; R. S., Sth ed. (Supp. 3299), and L. 1893, ch. 465. 

Library L. 1796, ch. 438, §§ 4, 5, 6; R. S., 8th ed., 2034. 

Library L. 1825, ch. 19, § 1; R. S., Sth ed., 2036. 

Library L. 1875, ch. 343, § 3; R. S., 8th ed., 2041. 

Library, L. 1853, ch. 395, § 6; R. S., 8th ed., 2038. 

Nurses, L. 1888, ch. 891, §§ 3, 4; R. S., 8th ed., 2087. 

Y. M..C. A., L. 1887, ch. 501, § 5; R. S., 8th ed., 1934. 

Y. W. ©. A., L. 1889, ch. 95, § 6; BR. S., Sth ed. (Supp.), 3499. 

Y. W. OC. A., 1. ~-1894, ch. 325. t 

By section 29 of the general corporation law, the directwrs are given 
general management of the affairs of the corporation; and unless other- 
wise provided by the by-laws, a majority is made a quorum for the 
transaction of business. 

The provisions of L. 1892, ch. 338, that where vacan¢y in a board of 
directors of a benevolent or charitable corporation shall not be filled in 
six months, etc., a citizen of the state may be appointed by a quorum to 
fill vacancy, changed by this section to the appointment of a member 
to fill such vacancy. The provision of L. 1875, ch. 267, § 4, relating to 
social clubs, as amended by L. 1893, ch. 465, that the members may fix 
quorum of directors by filing consent in office of county clerk, ete., is 
omitted, as by this article they may fix the quorum by the by-laws. his 
section is also applied to corporations created under special laws, and 
may result in preventing application to the legislature for special legis- 
lation. Several slight changes as to particular corporations are made 
with a view to simplicity and uniformity. 

The relation between a director and the corporation is that of trustee. 
Butts v. Wood, 37 N. Y. 317. 

All powers directly conferred by statute, or impliedly granted, may be 
exercised by the directors. Beveridge v. N. Y. E. R. Co., 112 N. Y. 22. 


80 MEMBERSHIP CORPORATIONS LAW. 


Corporate powers must be exercised subject to law and the by-laws of 
the corporation. Id. 

A director can not vote by proxy. Craig Med. Co. v. Merchants’ Bank, 
59 Hun, 561. 

The directors must act as a board regularly convened. People’s Bank 
v. St. Anthony’s Church, 109 N. Y. 512. 

As to powers of directors, see § 39 of general corporation law.] 


§ 11. Powers, duties and liabilities of directors.— The direct- 
ors of every membership corporation, except a corporation for 
the prevention of cruelty to children or animals, created under or 
by a general or special law, shall present atits annual meeting, a 
report, verified by the president and treasurer, or by a majority 
of the directors, showing the whole amount of real and personal 
property owned by it, where located, and where and how invested, 
the amount and nature of the property acquired during the year 
immediately preceding the date of the report and the manner 
of its acquisition; the amount applied, appropriated or expended 
during the year immediately preceding such date, and the pur 
poses, objects or persons to or for which such applications, appro 
priations or expenditures have been made; and the names and 
places of residences of the persons who have been admitted to 
membership in the corporation during such year, which report 
shall be filed with the records of the corporation and an abstract 
thereof entered in the minutes of the proceedings of the annua! 
meeting. 

The directors of every membership corporation, except a society 
for the prevention of cruelty to children or animals, shall be 
jointly and severally liable for any debt of the corporation con- 
tracted while they are directors, payable within one year or less 
from the date it was contracted, if an action for the collection 
thereof be brought against the corporation within one year after 
the debt becomes due, and an execution issued therein to the 
county where its office is, or where a certificate of its incorpora- 
tion is filed, be returned wholly or partly unsatisfied; and if 
the action against the directors to recover the amount unsatis- 
fied be commenced within one year after the return of such 
execution. . 


[Bar Association, L. 1887, ch. 317, § 8; R. S., 8th ed., 2033. 
Benevolent, ete., L. 1848, ch. 319, § 7; R. S., 8th ed., 1923. 


MEMBERSHIP CORPORATIONS LAW. 81 


Clubs, social, L. 1865, ch. 368, § 7; R. S., 8th ed., 2023. 
Clubs, social, L. 1865, ch. 267, §§ 8, 9; R. S., 8th ed., 2027, ' 
Library, L. 1865, ch. 48, § 5; R. S., 8th ed., 2035. 
Library, L. 1875, ch. 348, § 6; R. 8., 8th ed., 2041. 
Play-ground, L. 1888, ch. 293, § 6; R. S., Sth ed., 2014. 

The provision of nearly all the laws relating to membership corpora- 
tions, regarding the filing of an annual inventory in the county clerk’s 
office, has proved of no value in practice and is, substantially, a nullity. 
It has, therefore, beem omitted and the first paragraph of this section 
requiring a report at annual meetings has been made applicable to all 
membership corporations, including those incorporated by special charter, 
except corporations for the prevention of cruelty to children or animals. 
The substance of this paragraph is substantially the same as L. 1882, 
ch. 268, § 7, relating to alumni associations. The provision’ of this 
section, fixing the liability of directors is substantially that of L. 1848, 
ch. 319, § 7 (charitable corporations), and L. 1865, ch. 3868, § 7 (social 
clubs) and several other similar statutes, and is extended to all member- 
ship corporations, except corporations for the prevention of cruelty to 
children or animals. In some of the laws hereby repealed, the liability 
is limited to debts in which the directors acquiesce; in others to debts 
with no limitation as to duration of credit; in some cases no liability of 
directors is prescribed by statute. By this section a uniform liability of 
directors is adopted for membership corporations. 

A judgment against one trustee upon his several liability does not 
discharge or affect the liability of another trustee. Strauss y. Trotter 
(Gen. T. N. Y. Com. Pleas), 6 Mise. Rep. 77. 

It has been heretofore held by the courts that the trustees of ‘a club 
were liable in the first instance as contractors for debts contracted while 
they hold such office, and not by way of suretyship, and that there was 
no necessity for a creditor to exhaust his remedy against the corpora- 
tion; and that in an action against trustees, a judgment against the cor- 
poration is not a prerequisite (Robinson v. West, Gen. T., 46 St. Rep. 
369; Strauss v. Trotter, Gen. T. Com. Pleas, 6, Mise. Rep. 77; Hall v. 
Seigel, 7 Lans. 206, aff’m, 53 N. Y. 607; Rogers v. Decker, 131 N. Y. 490, 
affirming, 62 Hun, 15), but these decisions are superseded by the require- 
ment in § 11 of judgment and execution against the corporation in the 
first instance. 

Trustees must be such at the time of the occurrence of the indebted- 
ness. If notes are given to secure past indebtedness incurred before 
they became such, trustees are not liable therefor. Metzger v. Carr, 79 
Hun, 258. 

The liability of the directors {s not penal. Rogers v. Decker, 1381 
N. Y. 490. 

An officer of a corporation 1s not personally liable for debts incurred 
by him for its benefit, and within the scope of his authority. Sieger v. 
Culyer, 2 Abb. N. C. 347; aff'd, 67 N. Y. 601, 


11 


82 MEMBERSHIP CORPORATIONS LAW. 


§ 12. Prohibitions of officers——No director or other officer of 
a membership corporation hereafter created shall reeeive, directly 
or indirectly, any salary, compensation or emolument from such 
corporation, either as such officer or director or in any other 
capacity, unless authorized by the by-laws of the corporation, 
or by the concurring vote of two-thirds of the directors. 

No director or other officer of a membership corporation here- 
after created shall be interested, directly or indirectly, in any 
contract relating to the operations conducted by the corporation, 
nor in any contract for furnishing supplies thereto, unless 
expressly authorized by the by-laws of the corporation, and by 
the concurring vote of all the directors. 

The foregoing provisions of this section shall also apply after 
January 1, 1896, to every membership corporation now existing 
and heretofore created under any law repealed by this chapter, 
and until such date the restrictions of law now existing as to 
such compensation and contracts shall continue applicable to the 
directors and other officers of such corporation. 


[Charitable, L. 1872, ch. 104, § 1; R. S., 8th ed.,1926. . 
Hospital, L. 1889, ch. 95, § 9; R. S., 8th ed. (Supp.), 3355. . 

The provision of L. 1872, ch. 104, which prohibits the directors of a 
benevolent or charitable corporation from receiving any compensation, 
is changed by this section so as to allow such compensation, if author- 
ized by the by-laws, and the concurring vote of all the directors. 

The provision of L. 1889, ch. 95, § 9, which prohibits the béard of 
managers of a hospital corporation from being interested in contracts 
is changed so as to allow such interest in contracts if expressly author- 
ized by the by-laws and the vote of all the directors, and thus modified 
these provisions are extended to all membership corporations. 

The prohibition against directors of “any charitable or benevolent 
institution ” from receiving any salary or emolument therefrom applies 
-only to such societies as establish asylums or homes for benevolent or 
-charitable purposes, and would be entitled to public money, and not such 
‘corporations as are private in their character and are organized for 
literary or religious objects. N. Y. Bible Soc. vy. Budlong (Circuit Ct.), 30 
Abb. N. C. 188.] 


§13. Purchase, sale, mortgage and lease of real property. No 
purchase, sale, mortgage or lease of real property shall be made 
‘by a membership corporatiun, unless ordered by the concurring 
vote of at least two-thirds of the whole number of its directors, 


MEMBERSHIP CORPORATIONS LAW. $3 


No real property of a membership corporation shall be leased, 
without leave of the court, for a longer period than three years, 
or sold or mortgaged. A mortgage may be executed to secure 
the payment of bonds issued or to be issued to different per- 
sons. The court may grant leave to a membership corpora- 
tion to convey real property, without consideration, to another 
membership corporation created for the same or kindred pur- 
poses. 

If a mortgage of the real property of any such corporation be 
executed and delivered without leave of the court, the court may 
thereafter, on such proceedings as are required to obtain leave 
of the court to mortgage such property, confirm such previously 
executed mortgage, and thereon such mortgage shall be as valid 
and of the same force and effect as if it had been executed and 
delivered with leave of the court, except as to purchasers or 
incumbrancers of such real property, subsequent to the execu- 
tion and delivery of such mortgage. 

A membership corporation may, if its by-laws so provide, and 
pursuant to the provisions thereof, and without leave of the 
court, convey to a member of the corporation a portion of its 
real property for the erection thereupon of a cottage or other 
dwelling-house with suitable outbuildings, on the terms and con- 
ditions that such portion, together with the buildings thereupon, 
shall belong to such member and on his death pass as part of his 
estate to his heirs or devisees, but that the land, whereupon 
such buildings shall be erected, shall be inalienable by him or 
them, except to the corporation or to a member thereof, 
and that such member inhis lifetime, or after his death, 
his heirs or devisees, may convey such interest in such 
property to the corporation, or to a member thereof 
for such sum as may be mutually agreed on, but not to 
any other person. Such conveyance may provide that the 
grantees of the interest in each lot so conveyed shall be entitled 
to one vote, either in person or by proxy, at all meetings of the 
corporation, if the by-laws authorize such a provision. 

Except as otherwise provided in this chapter no portion of a 
cemetery of a cemetery corporation which any person other than 
the corporation is entitled to use for burial purposes, or in which 


84 MEMBERSHIP CORPORATIONS LAW. 


burials have been made and not lawfully removed, shall be sold, 
mortgaged or leased by the corporation. : 


{l. 1848, ch. 319, § 3; R. S., Sth ed., 1923. 

J. 1855, ch. 425, § 7; R. S., Sth ed., 2016, 

LL. 1884, ch. 189. _ 

.L. 1854, ch. 50, § 13 BR. S., 8th ed., 1924, 

L. 1861, ch. 58, § 1; R. S., Sth ed., 1925. 

LL. 1865, ch. 368, § 9; R. S., Sth ed., 2028. 

I. 1869, ch. 629, § 1; R. S., 8th ed., 2024. 

L. 1875, ch. 267, § 3; R. S., Sth ed., 2025, as am. by L. 1890, ch. 685 
R. S., Sth ed. (Supp.), 8298. 

L. 1889, ch. 38; R. S., 8th ed. (Supp.), 3293. 

L. 1889, ch. 95, § 7; R. S., 8th ed. (Supp.), 3353. 

L. 1891, ch. 167, § 6; R. S., Sth ed. (Supp.), 3499. 

The provisions of L. 1848, ch. 819, § 8, relating to benevolent, ete., cor- 
porations, that no purchase, lease or sale of the real property shall be 
made unless two-thirds of the directors are present at the meeting at 
which it is ordered, is changed so as to require the concurring vote of 
two-thirds of the whole number of directors, and, as so modified, is 
extended to all membership corporations. 

The provisions of this section requiring leave of court to mortgage or 
sell real property is new as to a large number of corporations, L. 1861, 
ch. 58, requires leave of court for leasing real property of benevolent, 
ete., corporation. = Y 

Code of Civil Procedure, §§ 3390-96, provide for the procedure on 
application for leave to sell, etc., real property, and requires a vote of, at 
least, two-thirds of the directors, at a duly called meeting and auéhorizes 
the court to require notice of the application to be given to parties 
interested as members or otherwise. The corresponding provisions of 
existing law are, therefore, repealed, without re-enactment here. The 
provision of L. 1865, ch. 368, § 9, authorizing social clubs to apply to 
county judge for leave to mortgage the real property and issue bonds, 
entitling the holders to participation as voters at meetings of thé cor 
poration, is extended to all membership corporations. The participation 
which a bondholder shall have in the affairs of the corporation is not 
fixed by this section, but may be regulated by the by-laws pursuant to 
§ 8 of this chapter. 

The provision authorizing the court to grant leave to a membership 
corporation to convey its real property without consideration to another 
membership corporation of the same or a kindred nature is new. 

A provision has been inserted allowing the court to confirm a sale, ete., 
made without leave of the court as required by law, but not so as to 
affect subsequent purchasers and incumbrancers. This will cover the 
provisions of L. 1869, ch. 629, § 1, as am. by L. 1884, ch. 68, authorizing 
the court to confirm a bond or mortgage given by a social club, prior to 
March 29, 1889. The extension of this power is new. 


MEMBERSHIP CORPORATIONS LAW. 85 


The provision of L. 1868, ch. 267, § 8, authorizing a social club to 
convey, without leave of court, portions of its real property to members 
for cottages, etc., is extended to all membership corporations. 

The general corporation law, §§ 11 and 12, authorizes membership cor- 
porations to acquire and hold property for corporate purposes, not exceed- 
ing in value $3,000.000 or the yearly income from which does not exceed 
$500,000. 

For provisions as to the acquisition of property by will, and the taxa- 
tion and exemption of property, see ante. 

It was held under L. 1854, ch. 50, that a mortgage of real estate made 
by a charitable or benevolent corporation without leave of the supreme 
court is void. Dudley v. Congregation of St. Francis (Gen. T.), 47 
St. Rep. 60-7; affm’d 138 N. ¥. 451.] 


§ 14. Changing number of directors — A membership corpora- 
tion, created under or by a general or special law, may, by a 
majority vote at an annual meeting, determine to change the num- 
ber of its directors to any number which a corporation created 
under this chapter for the same purposes is authorized to have. 
On such determination, a majority of the directors shall sign, 
acknowledge, and file a supplemental certificate specifying such 
reduction or increase; and thereon the number of directors shall 
be the number stated im such certificate. Each director then 
in office shall serve until his term expires, and there shall be 
no election of directors until, the number of directors is less than 
the number specified in the certificate. 


[See form, No. 8.- 
L. 1848, ch. 319, § 11; R. S., 8th ed., 1924. 
L. 1865, ch. 368, § 3; R. S., 8th ed., 2022. 
_ ZL. 1875, ch. 267, § 4; R..S., 8th ed., 2026, as am. by L. 1892, ch. 

597; R. S., 8th ed. (Supp.), 3299, and L. 1893, ch. 465. 

1887, ch. 817, § 5; R. 8S. 8th ed., 2032. 

L. 1892, ch. 197; R. S., 8th ed. (Supp.), 3521, as am. by L. 1893, 
ch. 180. 

L. 1888, ch. 391, § 4; R. S., 8th ed., 2087. 

This section is L. 1892, ch. 197, as amended by LL. 18938, ch. 180, Wwith- 
out change in substance, extended to all membership corporations. The 
extension to those created under special laws is new. There is a lack of 
uniformity in the provisions of existing law. 

In some cases the consent of two-thirds of the members is required; 
in others, the change may be made by a majority of the members, and in 
others, by the trustees themselves.] 


86 MEMBERSHIP CORPORATIONS LAW. 


§ 15. Changing time of annual mectings.— The time of holding 
the annual meeting of a membership corporation, created under 
or by a general or special law, may be changed, from time to 
time, by vote of an annual meeting, or of a special meeting duly 
called for that purpose, and by filing a supplemental certificate 
of incorporation containing a transcript of the minutes of the 
meeting, relating to such change, duly certified and verified by 
the president and secretary of the meeting. 

[See form, No. 9. 

This section is new as to most membership corporations. General 
corporation law, § 5, provides for the filing, etc., of supplemental certi- 
ficates.] 


§ 16. Visitation of s' preme court:—All membership corpora- 
tions, except a corporation for the prevention of cruelty 
to children or animals, with their books and vouchers, 
shall be subject to the visitation and inspection of a jus- 
tice of the supreme court, or of any person appointed 
by the court for that purpose. If it appears to such 
court by the verified petition of a member or creditor 
of any such corporation, that it, or its directors, 
officers, or agents, have misappropriated any of the funds or 
property of the corporation, or diverted them from the purpose 
of its incorporation, or that it has acquired property in excess of 
the amount which it is authorized by law to hold, or engaged in 
any business other than that stated in its certificate of incorpora- 
tion, it may order that a notice of at least eight days be served 
on the directors of the corporation, with a copy of such petition, 
requiring them to show cause at a time and place to be therein 
specified, why they should not be required to make and file an 
inventory and account of the property, effects and liabilities of 
such corporation with a detailed statement of its transactions 
during the twelve months next preceding the granting of such 
order; and, if on the hearing of such application, no good cause 
is shown to the contrary, the court may make an order requiring 
such inventory, account and statement to be filed, and proceed to 
take and state an account of the property and liabilities of the 


MEMBERSHIP CORPORATIONS LAW. 8T 


corporation, or appoint a referee for that purpose; and when such 
account is taken and stated, it may, after hearing all the parties to 
the application, enter a final order determining the amount of prop- 
erty so held by the corporation, its annual income, whether any of 
the property or funds of the corporation have been misappropri- 
ated or diverted to any other purpose than that for which such 
corporation was incorporated, and whether such corporation has 
been engaged in any other business than that specified in its 
certificate of incorporation, from which final order an appeal may 
be taken by any party aggrieved to the appellate division of the 
supreme court, and to the court of appeals; but no corporation 
shall be required to make and file more than one inventory and 
account in any one year, nor to make a second account and 
inventory, while proceedings are pending for the statement of 
an account under this section. 


[L. 1848, ch. 319, § 8; R. S., 8th ed., 1923. 
L. 1888, ch. 293, § 6; R. S., Sth ed., 2014. 
L. 1865, ch. 368, § 8; R. S., 8th ed., 2023. 
I. 1875, ch. 267, § 93; RK. S.,, 8th ed., 2027. 
L. 1875, ch. 348, § 7; R. S., 8th ed., 2042. 

The provision relating to visitation by the supreme court is here 
retained, and the rights of members further secured by a summary 
application by an aggrieved member, and a speedy and inexpensive 
judicial investigation. The provision is new as to many membership cor- 
porations.] aie Ses ROsEe 


§ 17. Reports to comptroller by corporations receiving state 
moneys.— No moneys appropriated by the legislature from 
the treasury of the state to a membership corporation, 
created under or by a general or special law, except a 
corporation subject to the visitation of the regents of 
the university of the state of New York, shall be paid to it or to 
any institution under its care, control or management, until its 
president and secretary, or a majority of its directors, make a 
sworn report to the comptroller of its purposes, operations, 
financial condition, expenditures and management, and 
particularly, of the disposition of moneys appropriated by the 
legislature for the maintenance of such institution, for the year 


88 MEMBERSHIP CORPORATIONS LAW. 


ending with the last preceding thirtieth day of September. The 
comptroller shall transmit such report to the legislature with his 
annual report. 

[L. 1864, ch. 419, § 1; R. S., Sth ed., 1925. 


Extended expressly to corporations created by special law. Originally 
applied to hospitals, orphan asylums, ete.] 


ARTICLE II. 
Corpcrations for Purposes not Eisewhere Autcorized. 


Section 30. Purposes for which a corporation may be created 
under this article. 
31. Certificate of incorporation. 


§ 80. Purposes for which a corporation may be formed under 
this article.— A membership corporation may be created under 
this article for any lawful purpose, except a purpose for which a 
corporation may be created under any other article of this chap- 
ter, or any other general law than this chapter. 


[New in form and partly new in substance. This section is intended 
to make one complete general statement, including every object for 
which membership corporations ought to be permitted under a general 
law, instead of a long enumeration of particular purposes, requiring 
new legislation whenever incorporation is desired for a new purpose. , 
The definition of a membership corporation in § 2 will prevent the forma- 
tion of a stock corporation, or of a mutual benefit insurance corporation 
under this article. See note to section 1.] 


§ 31, Certificates of incorporation.— Five or more persons may 
become a membership corporation for any one of the purposes 
for which a corporation may be formed under this article or for 
any two or more of such purposes of a kindred nature, by making, 
acknowledging and filing a certificate, stating the particular 
objects for which the corporation is to be formed, each of which 
must be such as is authorized by this article; the name of the pro- 
posed corporation; the territory in which its operations are to be 
principally conducted; the town, village or city in which its princi- 
pal office is to be located, if it be then practicable to fix such loca- 
tion; the number of its directors, not less than three nor more 


MEMBERSHIP CORPORATION LAW. 89 


than thirty ; and the names and places of residence of the persons to 
be its directors until its first annual meeting. 

‘Such certificate shall not be filed without the written approval, in- 
dorsed thereupon or annexed thereto, of a justice of the supreme 
court. If such certificate specify among such purposes the care of 
orphan, pauper or destitute children, the establishment or mainte- 
nance of a maternity hospital or lying-in asylum where women may 
be received, cared for or treated during pregnancy or during or after 
delivery, or for boarding or keeping nursing children, the written 
approval of the state board of charities shall be indorsed thereupon 
or annexed thereto, before the filing thereof. On filing such certifi- 
eate, in pursuance of law, the signers thereof, their associates and 
successors, shall be a corporation in accordance with the provisions 
of such certificate. 

[Am’d, ch. 205 of 1897, Took effect April 7, 1897.] 


{See form, No. 10. 
Animals, breed, L, 1891, ch. 213, § 1; R. S., Sth ed. (Supp.), 3504, 
Benevolent, etc., L. 1848, ch. 319, §§ 1-2; R. S., 8th ed., 1922, 
Clubs, political, L. 1886, ch. 236, §§ 1-2; R. S., 8th ed., 2027. 
Clubs, social, etc., L. 1865, ch. 368, §§ 1-2; R. S., Sth ed., 2021. 
Clubs, soeial, etc., L. 1875, ch. 267, §§ 1-2; R. S., 8th ed., 2024, ' 
Fine arts, L. 1850, ch. 242, § 1; R. S., 8th ed., 2044. 

Hospitals, L. 1859, ch. 95, §§ 1, 2, 5; R. S., 8th ed. (Supp.), 8353, 
Labor unions, L. 1871, ch. 875, § 1; R. S., 8th ed., 2047. 
Nurses, L. 1888, ch. 391, §§ 1-2; R. S., Sth ed., 2078. \ 

Consolidated so far as provisions relating to execution, contents and 
filing of certificate of incorporation are concerned, with numerous minor 
changes in unimportant details, made for the sake of simplicity of state- 
ment and uniformity. The minimum number of signers of certificate 
and of directors is in many cases reduced, and the maximum number 
' increased. 

The general qualifications of incorporators, the naming of the eorpora- 
tion, the place of filing and other general regulations applicable to certi- 
ficates of incorporation of membership corporations, are entire by the 
general corporation law, §§ 3-9. 

The persons before whom acknowledgment may be taken are specified 
in statutory construction law, § 15. 

If trustees or directors are named, it will be considered a eompliance 
with requirement that number be ee Betts v. Betts (Sp. T), 4 
Abb. N. GC. 31%. II 3 iain te be 


12 


$0 MEMBERSHIP CORPORATIONS LAW, ! 


The approval of a judge is not conclusive on the secretary of state as 
to' regularity of certificate. People v. Nelson, 46 N. Y. 477. 

Secretary of state can not be compelled to file a certificate of a cor- 
poration as a social organization, when its objects are of a business 
nature. People ex. rel. Davenport v. Rice, 68 Hun, 24; 128 N. Y. 121. 

Remedy against secretary of state for refusal to file a certificate is 
by mandamus, upon application to general term (appellate division) of 
supreme court. Code Civil Procedure, § 605; People ex rel. v. Rice, 128 
N. Y. 1213 People ex rel. y. Rice, 188 N. Y. 614; People ex rel vy. Rice, 
129 N. ¥. 461. Section 605 is amended by L. 1895, ch. 946, taking effect 
Jan. 1, 1896, so as to allow application to be made to special term.] 


ARTICLE ITI. 
Cemetery corporations, 


Section 40. Definitions. 

41, Certificates of incorporation. 

42. Cemeteries in Kings, Queens, Rockland and West- 
chester counties. 

43. Corporate meetings. 

44, Directors. 

45. Acquisition of property. , 

46. Surveys and maps of cemetery, 

47. Rules and regulations, 

48. Record of burials. 

49. Title and rights of lot owners. 

50. Application of proceeds of sales of lots. 

51. Burials and removals. 

52. Taxation of lot owners by corporation. 

58. Expenses of improving vacated lot. 

54. Certificates of indebtedness. 

55. Certificates of stock heretofore issned. 

56. Private cemetery corporations. 

57. Family cemetery corporations. 


§ 40. Defisitions— In this article, the term burial includes the 
act of placing a dead human body in a mausoleum, vault or other 
proper receptacle for the dead, as weil.as in the earth; the term 
lot owner or owner of a lot means any person having a lawful 
title to the use of a lot, plat or part of either in a cemetery; and 
the term cemetery corporation, means any corporation hereto- 
fore created for cemetery purposes under a law repealed by this 
chapter, or hereafter created under this article, but the general 
term cemetery corporation does not include a family cemetery 


MEMBERSHIP CORPORATIONS LAW. 91 


corporation or a private cemetery corporation. This article does 

not apply to cemeteries belonging to religious or municipal 

corporations, 
[New.] 


§ 41. Certificate of incorporation.—Seven or more persons 
may become a cemetery corporation, by making, acknowledging 
and filing in the offices of the secretary of state and of the 
clerk of the county where the cemetery of such corporation, or a 
part thereof, is to be situated, a certificate specifying each county, 
town, city and village in which such cemetery or any part thereof 
is to be sttuated; the name of the proposed corporation; the 
times of holding its annual meetings; the number of its directors; 
either six, nine, twelve, or fifteen; and the names of the persons 
to be directors until others are elected in their places, divided 
into three equal classes, each class to hold office until the first, 
second and third annual meetings thereafter, respectively. 

Such certificate may also specify a percentage of the surplus 
proceeds of sales of lots, after payment of the purchase-price of 
the real property of the corporation, to be invested as a permanent 
fund, the income of which shall be used for the improvement, 
preservation and embellishment of the cemetery grounds, and for 
no other purpose. Such certificate shall not be filed without the 
approval, indorsed thereupon or annexed thereto, of a justice 
of the supreme court. 

On filing such certificate, in pursuance of law, the signers 
thereof, their associates and successors shall be a corporation, in 
accordance with the provisions of such certificate. 


[See form, No. 11. 
L. 1847, ch. 133, §§ 1-3; R. S., 8th ed., 1935, as am. by L. 1893, ch. 384. 
Without change of substance, except 
(1) Requiring the number of directors of corporations hereafter 
ereated to be a multiple of three, and increasing the maximum from 
twelve to fifteen. t 
(2) Requiring approval of certificate by justice of the supreme court. 
(8) Requiring the certificate to be filed with the secretary of state. 
The general qualification of incorporators, the naming of the corpora- 
tion, the place of filing and other general regulations applicable to 
certificates of incorporation are provided by general corporation law, 
§§ 3-9. See note to § 31.] 


92 MEMBERSHIP CORPORATIONS LAW. 


$42. Cemeteries in Kings, Queens, Rockland and Westchester 
counties.— A cemetery corporation shall not take by deed, devise 
or otherwise any land in either of the counties of Kings, Queens, 
Rockland or Westchester for cemetery purposes, or set apart 
any ground for cemetery purposes in either such county, unless 
the consent of the board of supervisors thereof be first obtained, 
which board may grant such consent upon such conditions, regu- 
lations and restrictions as, in its judgment, the public health or 
the public good may require, Notice of application to any such 
board for such consent shall be published once a week for six 
weeks in two newspapers of the county having the largest cit: 
culation therein, stating the time when the application will be 
made, a brief description of the lands proposed to be aeqnired, 
their location and the quantity thereof. All persons interested 
therein may be heard on the presentation of such application; 
and if such consent is granted, the corporation may take and hold 
the lands designated in such consent, which shall not authorize 
any one corporation to take or hold more than two hundred and 
fifty acres. The board of supervisors of each such county may, 
from time to time, make such regulations as to the mode of 
burials in any cemetery in the county, as, in its judgment, the 
public health may require. 


[L. 1852, ch. 280, §§ 3, 4; R. S., 8th ed., 1939. 
' L. 1854, ch. 238, § 3; R. S., Sth ed., 1989. 
L. 1889, ch. 389, §§ 1, 3; 8th ed. (Supp.), 3295. 
None of the provisions from which this section is derived are repealed, 
as they apply to individuals as well as corporations. There is no change 
in substance as to corporations.] 


§ 43. Corporate meetings.— Public notice of each annual meet: 
ing of a cemetery corporation shall be given in a manner to be 
prescribed by its by-laws. Each person of full age owning the 
use of a lot or plat, or part of either, containing at least ninety- 
six square feet of land in the cemetery of the corporation, or if 
there be two or more owners of such lot, then one of them 
designated by a majority of such joint owners to represent such 
lot or plat, or part of either, may cast one vote for each such jot 
or plat, or part of either, so owned, at the meetings of the 
corporation. 


MEMBERSHIP CORPORATIONS LAW. 93 


{ 


_ Each owner of a certificate of stock heretofore lawfully issued, 
and each owner of a certificate of indebtedness of a cemetery 
corporation, may vote at the meetings of the corporation. Each 
owner of stock heretofore lawfully issued shall be entitled to one 
vote for each share of stock owned by him at the meetings of the 
corporation. Each owner of a certificate of indebtedness of a 
cemetery corporation shall be entitled to one vote at such meet- 
ings for each one hundred dollars of such indebtedness. 
[L. 1847, ch. 133, § 5; R. S., 8th ed., 1939, as am. by 

L. 1890, ch. 229; R. S., 8th ed. (Supp.), 3294. 

L. 1860, ch. 163, § 3; R. S., 8th ed., 1940. 
- L. 1879, ch. 107, § 2; R. S., 8th ed., 1944 


§ 44. Directors.— The directors of a cemetery corporation shall 
be elected at its annual meetings, by ballot, by the persons entitled 
to vote thereat. If at any such meeting one-fifth of the owners 
of lots or plats shall not, in person or by proxy, vote thereat, the 
directors shall be chosen by the existing directors or a majority 
of them, unless such directors shall, at such meeting, be chosen 
by a majority of the votes of the owners of certificates of stock 
or indebtedness, The term of office of a director shall be three 
years. 

A vacancy in the office of a director shall be filled by appoint- 
ment, by the remaining directors, until the next annual meeting, 
when it shall be filled by election for the unexpired term. After 
the first annual meeting, no one but a lot owner shall be eligible 
to the office of director. 

The directors may change their number to either six, nine, 
twelve or fifteen, by signing, acknowledging, and filing a supple- 
mental certificate stating the number of directors the corporation 
shall thereafter have; and thereafter there shall be elected at 
each annual meeting, one-third of the number of directors fixed 
by such certificate; but the directors then in office shall continue 
in office until the expiration of their terms. 

See Form, No. 12. 

[L. 1847, ch. 183, § 5; R. S., 8th ed., 1936, as am. by LL. 1890, ch. 
299; R. S., 8th ed. (Supp.), 3294. 


This section provides that vacancies in the board of directors occur- 
Ting other than by expiration of term may be filled by the board until 


94 MEMBERSHIP CORPORATIONS LAW. 


the next annual election instead of for the remainder of the term as by, 
L. 1847, ch. 183, § 5.] 


§ 45. Acquisition of property.— If the certificate of incorpora: 
tion or by-laws of a cemetery corporation do not exclude any. 
person from the privilege, on equal terms with other persons, of 
purchasing a lot or of burial in its cemetery, such corpora- 
tion may, from time to time, acquire by condemnation, exclusively 
for the purposes of a cemetery, not more than two hundred acres 
of land in the aggregate, forming one continuous tract, wholly or 
partly within the county in which its certificate of incorporation 
is recorded, except as in this article otherwise provided, as to the 
acquisition of land in the counties of Kings, Queens, Rockland and 
Westchester. 

A cemetery corporation may acquire, otherwise than by con- 
demnation, real property as aforesaid and additional real prop- 
erty, not exceeding in value two hundred thousand dollars, for 
the purposes of the convenient transaction of its general busi- 
ness, no portion of which shall be used for the purposes of a 
cemetery. 

A cemetery corporation may acquire, otherwise than by con- 
demnation, additional real or personal property, absolutely or in 
trust, in perpetuity or otherwise; and use the same or the income 
therefrom in pursuance of the terms on which the same is 
acquired, for the following purposes, only: 

1. The improvement or embellishment, but not the enlargement 
of its cemetery; 

2. The construction or preservation of a building, structure, 
fence or walk therein; 

3. The renewal, erection or preservation of a tomb, monument, 
stone, fence, railing or other erection or structure on or around 
any lot therein; or 

4, The planting or cultivation of trees, shrubs, flowers or plants 
in or about a lot therein. 

A cemetery corporation may accept a conveyance of real prop- 
erty held by a religious corporation for burial purposes, or by 
trustees for such purposes, if all such trustees, living and residing 
in this state, unite in the conveyance, subject to all burdens, trusts 


MEMBERSHIP CORPORATIONS LAW. 95 


and conditions to which the title of such grantors was subject. 
Lots previously sold in any such lands, and grants for burial 
purposes therein previously made, shall not be affected by any 
such conveyance; nor shall any grave, monument or other erection 
thereupon, or any remains therein, be disturbed or removed with- 
out the consent of the lot owner, or if there be no such owner, with- 
out the consent of the heirs of the person whose remains are 
buried in such grave. 

No cemetery shall hereafter be located in any city or incor- 
porated village, without the consent of the common council of 
such city, or the board of trustees of such village, as the case 
may be. 


[L. 1847, ch. 133, §§ 4, 9; R. S., Sth ed., 1985, as am. by L. 1891, ch. 
382; R. S., 8th ed. (Supp.), 3293. 

L. 1870, ch. 527, §§ 1, 4; R. S., 8th ed., 1941. 

Iu.. 1881, ch. 139, § 1; R.-S., 8th ed., 1948. 

L. 1892, ch. 498; R. S., Sth ed. (Supp.), 3603. 

By L. 1847, ch. 183, § 4, the property acquired by the corporation must 
be within the county, while by this section it may be partly in the county 
and partly in an adjoining county, 

Last paragraph is new. 

This section authorizes the corporation to acquire lands for cemetery 
purposes by condemnation, if unable to agree with the owners for the 
purchase thereof. The court of appeals in the matter of the Deansville 
Cemetery Association, 66 N. Y. 569, held that the provision in chapter 
452 of the Laws of 1878, authorizing the taking of lands by a rural ceme- 
tery association by a proceeding in invitum was unconstitutional for 
the reason that under the rural cemetery act of 1847 the use for which 
the property was taken was not a public one. 

The case seemed to turn upon the point that by the provisions of the 
act the title to the fee of the property was ultimately to vest in the 
lot-owbers; and it was, therefore, the taking of the property of one 
person for the use and ‘benefit of another, and not of the public; and 
stress was laid on the fact that no right on the part of the public to buy 
lots or bury their dead in such a cemetery was secured by the provisions 
of the act under which the association was incorporated. The commis- 
sioners have attempted to obviate the constitutional objection by the 
limiting clause at the beginning of the section. 

“Tt seems to be settled law that lands may be condemned for the pur- 
pose of a public cemetery, where the public in general have a right to 
obtain interment.” (Farneman y. Mt, Pleasant Cem, Ass’n, Ind, &5 
N. E. 271, and cases cited.) 


96 MEMBERSHIP CORPORATIONS LAW. 


“The limitation in L. 1847, ch. 183, of personal property to $5,000 has 
been omitted, and the corporation is brought under §§ 11, 12 of the 
general corporation law. 

The provision of L. 1892, ch. 498, that real property acquired by a 
cemetery corporation for general business purposes is not exempt from 
taxation, is omitted. The property is taxable unless exempted by L. 
1893, ch. 498 (post), which only exempts the property of the corporation 
used exclusively for cemetery purposes. 

A cemetery corporation is the legal owner in fee of lands purchased 
for the purposes of the association. Buffalo Cemetery v. Buffalo, 46 
N. Y. 503.] 


Laws 1847, ch. 133. 


§ 10. Exemption of property, etc.; individual rights; streets, 
roads and avenues through.— The cemetery lands and property 
of any association formed pursuant to this act, and any property 
held in trust by it for any of the purposes mentioned in section 
nine or this act, shall be exempt from all public taxes, rates and 
assessments, and shall not be liable to be sold on execution, or 
be applied in payment of debts due from any individual pro- 
prietor. But the proprietors of lots or plots in such cemeteries, 
their heirs or devisees, may hold the same exempt therefrom, so 
long as the same shall remain dedicated to the purposes of a 
cemetery, and during that time no street, road, avenue or 
thoroughfare shall be laid out through such cemetery, or any 
part of the lands held by such association for the purposes 
aforesaid, without the consent of the trustees of such association, 
except by special permission of the legislature of the state. 

[This section was not repealed by the commissioners. ‘This section 
does not exempt the land and property of the association from a muni- 
cipal assessment to defray the expenses of a local improvement. Buffalo 
City Cemetery v. Buffalo, 46 N. Y. 506; Buffalo City Cemetery v. Buffalo, 
43 Hun, 127; affirmed, 118 N. Y. 61. 


An injunction will lie to restrain town officers from wrongfully laying 
out a highway through a cemetery. ‘Trustees v. Walsh, 57 Ill 363.] 


Peat Laws 1871, ch. 419. : 


Section 1. Supreme court may order sale of lands; may direct 
application of moneys therefrom; grounds used for interments 
not to be sold.— It shall be lawful for the supreme court of this 


MEMBERSHIP CORPORATIONS LAW. 97 


state, upon the application of the trustees of any burial ground 
or rural cemetery association, in case such court shall deem it 
proper, to ake an order for the sale of any real estate belong- 
ing to such burial ground or rural cemetery assoctation, and to 
direct the application of the moneys arising therefrom by such 
trustees to such uses as such trustees, by the consent and 
approbation of such court, shall conceive to be most for the 
interest of the association to which the real estate so sold did 
belong. Provided, that no part or portion of the real estate of 
any burial ground or rural cemetery association which has been, 
now is, or hereafter may be used for actual interments, shall be 
sold in pursuance of the provisions of this act. 

$2. Proviso as to sales of reai estate; repeal— No real estate 
of any rural cemetery or rural cemetery association shall be 
sold otherwise than in pursuance of the act or acts under which 
such cemetery or association was incorporated, nor for any other 
than cemetery purposes except as provided by section one of 
this act; and all acts and parts of acts inconsistent with the 
provisions of this act are hereby repealed. 


[This act was not repealed. It appears to apply to cemeteries held by 
religious corporations and municipalities.] 


Laws 1879, ch. 310. 

Section 1. Lands used for, not to be sold on execution or mort- 
gaged.—No land actually used and occupied for cemetery pur- 
poses shall be sold under execution or for any tax or assessment, 
nor shall such tax or assessment be levied, collected, or imposed, 
nor shall it be lawful to morigage such land, or to apply it in 
payment cf debts, so Jong as it shall continue to be used for 
such cemetery purposes. 

§2. Lien after use has ceased.— Whenever any such land shall 
cease to be used for cemetery purposes, any judgment, tax, or 
assessment which, but far the provisions of this act, would have 
been levied, collected or imposed, shall thereupon, forthwith, 
together with interest thereon, become and be a lien and charge 
upon such land, and collectible out of the same. 

rr: 


98 MEMBERSHIP CORPORATIONS LAW. 


§ 3. Limitation.—The provisions of this act shall not apply to 
any lands held by the city of Rochester. 


[Not repealed. This act applies to cemeteries held by religious cor- 
porations, as well as those held by membership corporations.] 


§ 46. Surveys and maps of cemetery.— Every cemetery cor- 
poration shall, from time to time, as land in its cemetery may 
be required for burial purposes, survey and subdivide such land 
into lots or plats, with avenues, paths, alleys, walks and orna- 
mental plats; and make and file a map thereof in the office of 
the corporation, open to the inspection of all persons. Any 
unsold lots, plats or parts of lots or plats, in which there have 
not been any burials may, by order of the directors, be resurveyed 
and altered in shape or size, and properly designated on such maps. 

[L. 1847, ch. 183, § 4; R. S., 8th ed., 1936, as am. by L. 1891, ch. 
3882, § 1; R. S., 8th ed. (Supp.), 3293. 


ly. AS47 ch. 188,78 7328: oS, Stheed., Losi. 
Re-enacts parts of §§ 4 and 7, without change of ubstance.] 


§ 47. Rules and regulations.— The directors of a cemetery cor- 
poration may make reasonable rules and regulations for the use, 
care, management and protection of the property of the corpora- 
tion and of all lots, plats and parts thereof in its cemetery; for 
regulating the dividing marks between the various lots, plats and 
parts thereof, their size, shape, location, and the size of erections 
thereupon; for prohibiting or regulating the erection of structures 
upon such lots, plats or parts thereof; for preventing unsightly 
monuments, effigies and structures within the cemetery grounds, 
and for the removal thereof; for regulating the introduction and 
care of plants, trees and shrubs within such grounds; for the 
prevention of the burial in a lot, plat or part thereof, of a person 
not entitled to burial therein; for regulating or preventing dis- 
interments; for the conduct of persons while within the cemetery 
grounds; and for the exclusion of improper persons therefrom 
and improper assemblages therein. 

Such rules and regulations shall be plainly printed and publicly 
posted in the principal office of the corporation, and in such 
places upon the cemetery grounds as the directors by resolution 


MEMBERSHIP CORPORATIONS LAW. 99 


prescribe. The directors may prescribe penalties to be paid by 
@ person violating any such rule or regulation, not exceeding 
twenty-five dollars for each violation, which shall be recoverable 
by the corporation in a civil action, 

[. 1847, ch. 245, § 4; R. S., 8th ed., 1943. 


Without change of substance, except that the power to et 
penalties is new. 


A cemetery corporation may restrict interment in its grounds to 
persons of a particular religious faith. People ex rel. Coffers v. Trustees, 
21 Hun, 184; McGuire vy. St. Patrick’s Cathedral, 54 Hun, 207. A different 
construction, it would seem, might arise if lands were acquired by con- 
demnation, pursuant to § 45.] 


§ 48. Record of burials.—‘A record shall be kept of every burial 
in the cemetery of a cemetery corporation, showing the date 
of the burial, the name, age and place of birth of the person 
buried, when these particulars can be conveniently obtained, and 
the lot, plat, or part thereof, in which such burial was made. 
A copy of such record, duly certified by the secretary of such 
corporation, shall be furnished on demand and payment of such 
fees therefor as are allowed the county clerk for certified copies 
of records. ae 

[L. 1847, ch. 188, § 3; R. S., Sth ed., 1938, as added by T. 1891, ch, 


3882; R. S., 8th ed. (Supp.), 3205, 
Without change of substance.] 


§ 49. Title and rights of lot owners.— The directors must fix 
and, determine the prices of the burial lots or plats, and keep a 
plainly printed copy of the schedule of such prices publicly 
posted in the principal office of the corporation, open at all 
reasonable times to the inspection of all persons. 

The corporation, unless its certificate of incorporation or by-laws 
otherwise provide, shall, subject to its rules and regulations, sell 
and convey to any person, the use of the lots or plats designated 
on the map filed in the office of the corporation, on payment of 
the prices so fixed and determined, but need not sell and convey 
more than one lot or plat to one person. The conveyances of 
lots and plats shall be signed by the president or vice-president 
and treasurer of the corporation. All lots, plats or parts thereof, 


100 MEMBERSHIP CORPORATIONS LAW, 


the use of which has been so conveyed as a separate lot, shall 
be indivisible, except with the consent of the lot owner and the 
corporation; and the use of the same for burial purposes, after a 
burial therein, shall be inalienable and be held in perpetuity by 
the grantee and his heirs, except as otherwise provided in this 
section; and on the death of the grantee shall descend to his 
heirs-at-law, or to such of them, or to such other person or per- 
sans, or to such other class or classes of persons, as may be desig- 
nated in such conveyance. An heir may release to the other 
heirs, and a joint owner may release to the other joint owners, 
his interest therein, on conditions specified in the release, which 
shall be filed in the office of the corporation. The title of a 
grantee, or his heirs, shall not be affected by the dissolution of 
the corporation or its non-user of its corporate rights and fran- 
chises, or any act of forfeiture on its part, or any alienation of 
its property or incumbrance thereon made or suffered by ite 18 
no burial be made in any such lot, or if all the dead bodies buried 
therein be lawfully removed therefrom, the owners thereof may, 
with the consent of the corporation, sell the use of such lot. The 
secretary of the cemetery corporation shall file and record in its 
books all deeds of transfer. ‘A lot owner may reconvey or devise 
to the corporation his right and title in and to any lot thereto- 
fore conveyed to him by such corporation. 

[L. 1847, ch. 183, §§ 4, 7, 11; R. S., Sth ed., 1936; as am. by GB. 1801, 

ch. 382, § 1; R. S., 8th ed. (Supp.), 3293. 
‘L. 1880, ch. 566, §§ 2, 3, 4; R. S., Sth ed., 1944. 
L. 1891, ch. 344; R. S., 8th ed. (Supp.), 3513. 

The clause providing that sales shall be made to any person, and at 
uniform prices, is new. 

The provision authorizing the sale of the use only of the lot fs new. 

The provision that the title of the lot-owner shall not be affected by 
the dissolution of the corporation or by any alienation or incumbrance 
made by it is new. 

L. 1847, ch. 133, § 7, made all the lots indivisible, while by this section 
the lots can be divided with the consent of the lot-owner and the cor- 
poration. 

The holder of a lot only acquires a use for burial purposes. Buffalo 
City Cem. v. Buffalo, 46 N. Y. 503. 

A purchase of a cemetery lot vest in purchaser exclusive permission 


to use it for burial purposes, without the execution of a deed. Conger 
vy. Treadway, 50 Hun, 45L 


MEMBERSHIP CORPORATIONS LAW. 101 


No such interest is granted to a lot-owner as to exclude the general 
proprietorship of the corporation, Went v. Methodist Church, 80 
Hun, 266. 2 

All monuments and erections capable of being removed are the personal 
property of the lot-owner, and he has the right to remove them on the 
grounds ceasing to be used for burial purposes. Partridge v. First 
Church, 39 Md. 631; Barnes vy. Barnes, 6 Vt. 388; Ashman v. Williams, 
8 Pick. 402; Bruce vy. Case, 10 Conn. 375. 

A family burial lot, in which interments have been made, can not 
be sold to a stranger by one’member of the family, and injunction will 
lie. Schrouder vy. Wanzor, 36 Hun, 423. 

As to mortgage of lots in Greenwood cemetery, and generally in rela- 
tion thereto, see Lautz v. Buckingham (Gen. T.), 11 Abb., N. 8. 64; 
Thompson y. Hickey (Sp. T.), 8 Abb. N. GC. 159. 

See § 13, last paragraph.] 


§ 50. Application of proceeds of sales of lots-— At least one- 
half of the proceeds of the sales of the use of all lots and plats shall 
be applied to the payment of the purchase-money of the real 
property acquired by the corporation until such purchase-money 
is paid, and the residue thereof shall be applied to preserving, 
improving and embellishing the cemetery grounds and the avenues 
and roads leading thereto, and to defraying the incidental expenses 
and liabilities of the corporation. After the payment of such 
purchase-money, and the expense of surveying and laying out the 
cemetery, the proceeds of all sales of the use of lots and plats 
thereafter shall be applied only to the improvement, preservation 
and embellishment of such cemetery and the incidental expenses 
of the corporation. Such corporation may agree with a person 
from whom any lands are purchased for a cemetery, to pay 
therefor a specified share not exceeding one-half of the proceeds 
of all sales of the use of lots and plats made from such land, and 
such share shall be first applied to the payment of such purchase- 
money, and the residue thereof shall be applied to the preservation, 
improvement, and embellishment of the cemetery, and the inci- 
dental expenses of the corporation. Where lands have been so 
purchased, and are to be paid for as provided by this section, the 
prices of the use of lots and plats fixed by the directors and in 
force when such purchase was made, shall not be changed, while 
the purchase-price remains unpaid, without the written consent 


102 MEMBERSHIP CORPORATIONS LAW. 


of a majority in interest of the persons from whom the lands were 
purchased, their heirs, representatives or assigns. 


[L. 1847, ch. 133, § 7; R. S., 8th ed., 193%, 
Without change of substance.] 


§ 51. Buriais and removals.—If there be more than one lot 
owner of a lot in the cemetery of a cemetery corporation, no body 
of a dead person shall be buried therein without the consent of all 
the owners of such lot, unless such person, at the time of his death, 
was an owner of the lot, or a relative, wife or husband of an 
owner, or a.relative of such wife or husband. 

A dead body lawfully buried in a lot in such a cemetery may be 
removed therefrom, with the consent of the corporation, and the 
written consent of the owners of such lot, and of the surviving wife, 
husband, children, if of full age, and parents of the deceased. If 
the consent of any such person can not be obtained, or if the cor- 
poration refuses its consent, the consent of the county court of 
the county or the supreme court, at a special term, held in the 
district, where the cemetery is situated, shall be sufficient. Notice 
of the application for the consent of the court must be given, at 
least, eight days prior thereto, personally, or, at least, sixteen 
days prior thereto, by mail, to the corporation or to the person 
not consenting, and to every other person on whom service of 
notice may be required by the court. 

[L. 1847, ch. 133, § 11; R. S., Sth ed., 1938. 


Without change in substance. See Went vy. Meth. Prot. Ch. 80 
Hun, 266.] 


Laws 1854, ch. 238, 


§ 8. Supervisors may regulate burials.—The board of super- 
visors of each of said counties is authorized to make, from time 
to time, such regulations as the mode of burials in any cemetery 
within their bounds as they shall judge the public health or 
public decency to require, and it shall not be lawful to disobey 
such reguations, 


§ 52. Taxation of lot owners by corporation.—If the funds of a 
cemetery corporation applicable to the improvement of its ceme- 
tery wholly outside of a city, or applicable to the construction 


MEMBERSHIP CORPORATIONS LAW. 103 


of a receiving vault therein for the common use of lot owners, be 
insufficient for such purposes, the directors of the corporation, 
not oftener than once in any year and for such purposes only, 
may levy a tax of one dollar on the owners of each lot, or, with 
the written consent of two-thirds of the lot owners, or with the 
concurring vote of a majority of the lot owners at an annual 
meeting, or at a special meeting duly called for such purpose, 
may levy a tax on the lot owners at a rate not exceeding five 
dollars for each lot of average value proportionately to the prices 
at which the lots were respectively sold by the corporation. 
Notice of such tax shall be served on the lot owners, or where 
two or more persons are owners of the same lot, on one of them, 
either personally, or by leaving it at his residence with a person 
of mature age and discretion, or by mail, if he resides in a city, 
town or village where the office of the corporation is not located. 
If such tax shall remain unpaid for more than thirty days after 
service of such notice, the president and secretary of the cor- 
poration may issue a warrant to the treasurer of the corpora- 
tion, requiring him to collect such tax in the same manner as 
school collectors are required to collect school taxes; and such 
treasurer shall have the same power and be subject to the same 
liabilities in executing such warrant as a collector of school taxes 
has or is subject to by law in executing a warrant for the collec- 
tion of school taxes. 


[L. 1868, ch. 402, §§ 1-3; R. S., 8th ed., 1940. 

The present law provides for the collection of taxes by the school dis- 
trict collector of the district in which the cemetery is situated, and if he 
refuses to act, allows the trustees of the corporation to appoint a person 
to collect the same. The duty properly belongs to the treasurer of the 
corporation as provided by this section. The change will greatly 
simplify the procedure. 

The provision requiring the notice to be given to lot-owners is new.] 


| § 53. Expenses of improving vacated lot-— Whenever a person 
having a lot in the cemetery of a cemetery corporation shall 
vacate the same by a removal of all the dead buried therein, and 
leave such lot in a broken and unimproved condition for a period 
of one month or more from the date of such removal, the corpora- 
tion may grade, cut, fill or otherwise change the surface thereof, 


104 MEMBERSHIP CORPORATIONS LAW. 


for the improvement of the lot and the general improvement of 
the cemetery grounds, without reducing the area of the lot. The 
expense of such improvement, not exceeding ten dollars, shall be 
chargeable to such lot. If the owners of such lot shall not, 
within six months after such expense has been incurred, repay 
to the corporation the amount chargeable to the lot, the corpora- 
tion may sell the lot at public auction upon the cemetery grounds, 
previous notice of such sale having been posted at the main 
entrance of the cemetery, and mailed to the owners of such lot 
at their last-known post-office address, at least ten days prior to 
the day of sale, and shall pay the surplus, if any, of the pro- 
ceeds of such sale over such amount, on demand, to the owners 
of such lot. 


[L. 1871, ch. 378, §§ 1-2; R. S., 8th ed., 1942, 
Without change of substance.] 


§ 54. Certificates of indebtedness.— If a cemetery corporation 
be indebted for lands purchased for cemetery purposes, or for 
services rendered or materials furnished in preserving or improv- 
ing its cemetery, the directors thereof, by the concurring vote of a 
majority of their whole number, may, with the consent of the 
creditor to whom any such indebtedness is owing, issue cer- 
tificates under the corporate seal, signed by the president and 
secretary, for the amount of such indebtedness, or a part thereof, 
payable at such times and drawing such a rate of interest and 
in such sums as may be agreed on with such creditor; but the 
amount of any certificate shall not be less than one hundred dol- 
lars, nor the rate of interest higher than the rate authorized by 
law. The certificate shall be transferable by delivery, unless 
otherwise provided on the face thereof; and the directors shall 
keep in the books of the corporation an exact and true account 
of the number and amount of such certificates, the persons to 
whom issued, the time of maturity and the vate of interest. 
A separate account shall be kept in the books of the corporation 
of the certificates issued for the purchase-money of lands, and the 
certificates issued for debts incurred in preserving and improving 
the cemetery. The directors shall set aside from the proceeds 
of sales of the use of lots and plats, such sums as they may deem 


MEMBERSHIP CORPORATIONS LAW. 105 


necessary to pay said certificates at their maturity. 
Until such certificates are paid each holder thereof shall 
be entitled at all meetings of the corporation, to one 
vote for each one hundred dollars of such indebtedness held 
by him. The certificates issued pursuant to this section shall 
not be a lien upon any lot belonging to a lot owner. 


[L. 1860, ch. 168, §§ 1-4; R. S., 8th ed., 19389. 
L. 1884, ch. 433. 
By L. 1860, ch. 163, § 2, indebtedness can be funded by a vote of all 
the trustees, changed in this section to a vote of a majority. 
The statute of limitations runs against the certificates from the time 
a sufficient sum is collected from the sale of lots to pay them, Thatcher 
v. H. C. Assn., 126 N. Y. 507.) 


§ 55. Certificates of stock heretofore issued.—If a cemetery 
corporation, incorporated under a law repealed by this chapter, 
has converted its outstanding indebtedness or certificates of 
indebtedness into certificates of stock, in pursuance of law, no 
interest shall accrue to the holders of such stock, but they shall 
receive annually or semi-annually a dividend thereon for their pro- 
portional part of the entire surplus or net receipts of the corpora- 
tion over and above current expenses; or if the proportion of the 
net receipts or surplus which stockholders shall be entitled to 
receive shall have been fixed by agreement at the time of issuing 
such stock,such stockholders shall be entitled to receive divi- 
dends in accordance with such agreement. Such certificates of 
stock shall be transferable only on the books of the 
corporation on the surrender of the certificate, unless 
otherwise provided on the face thereof, and on every such surrender 
a new certificate of stock shall be issued to the person to whom 
the same has been transferred; and the holders of such stock 
shall be entitled, in person or by proxy, to one vote for every 
share thereof, at each meeting of the corporation. A register of 
the stock issued by the corporation shall be kept by its direct- 
ors showing the date of issue, the number of shares, the par value 
thereof, the name of each person to whom issued, the number of 
the certificates therefor; and all transfers of such stock shall be 
noted and entered in such register, and the certificates sur- 

14 


106 MEMBERSHIP CORPORATIONS LAW. 


rendered shall be deemed canceled by the issue of a new certifi- 
cate, and the surrendered certificate shall be destroyed. Any 
director may become the holder or transferee of such stock for 
his own individual use or benefit. No such stock shall be a lien 
on the lot of any individual lot owner within the cemetery limits; 
and no other or greater liability of the corporation issuing such 
stock shall be created or deemed to exist than may be neces- 
sary to enforce the faithful application of the surplus or net 
receipts of the corporation to and among the holders of the stock 
in the manner hereinbefore specified. 

A cemetery which has heretofore issued such certificates of 
stock is a membership corporation and not a stock corporation. 

[L. 1879, ch. 107, §§ 1-4; R. S., Sth ed., 1943. 

L. 1894, ch. 267. 

Without change of substance as to certificates of stock heretofore 
issued. The power to issue certificates of stock hereafter is repealed and 
not re-enacted. 

See reviser’s note (ante) in explanation of the change in the law.] 


§ 56. Private cemetery corporations.— Seven or more persons 
may become a private cemetery corporation by setting off for a 
private cemetery inclosed real property, to the extent of not more 
than three acres, and by electing at a meeting of the proprietors 
of the real property so set off, at which not less than seven shall 
be present, three of their number to be directors, to hold office 
for five years. The chairman and secretary of such meeting shail 
make, sign and acknowledge, and file in the office of the clerk of 
the county in which such real property is situated, a certificate 
containing the name of the corporation, a description of the lands 
so purchased or set apart, and the names of the directors. No 
such cemetery shall be located within one hundred rods of any 
dwelling-house without the written consent of the owner thereof. 

Additional lands may be acquired by a private cemetery cor- 
poration to an extent not to exceed three acres; but no additional 
lands so purchased or otherwise acquired shall be used for the 
purpose of burial within three hundred feet of any dwelling with- 
out the written consent of the owner thereof. | 


{See Form, No. 13. ; 
L. 1854, ch. 112, §§ 1-4, 6, 10; R. S., 8th ed.. 1945. 
Without change of substance, 


MEMBERSHIP CORPORATIONS LAW. 107 


The provision of L. 1854, ch. 112, in regard to filling vacancies in office 
of director, is omitted here. The by-laws may provide therefor.] 


§ 57. Family cemetery corporation.— Any person may, by 
deed or devise, dedicate land to be used exclusively for a family 
cemetery, or the executors, administrators or trustees of a 
deceased person may, with the written authority of all the sur- 
viving heirs, next of kin, devisees and legatees of the deceased 
person, executed in person or by attorney, or if infants, by gen- 
eral guardian, dedicate lands of such deceased person to be used 
exclusively for such purpose, or purchase with the funds of the 
estate under their control, suitable lands therefor, and may pay 
to the directors of such cemetery money or other personal prop- 
erty as hereafter provided. The quantity of land so dedicated 
shall not exceed three acres, nor be located within one hundred 
rods of a dwelling-house, without the consent of the owner. The 
instrifment dedicating such land shall describe the same, may 
appoint directors to manage such cemetery, may direct the man- 
ner of choosing successors to the directors, and may grant to 
such directors and their successors money or personal property 
to be a fund for maintaining, improving and embellishing such 
cemetery, in accordance with the deed or will of such person, or 
the written authority of such heirs, next of kin, devisees and 
legatees. The instrument dedicating land for a family ceme- 
tery, together with the authority, if any, of the heirs, next of kin, 
devisees and legatees of a deceased person, shall be filed in the 
office of the county clerk of each county in which such cemetery 
is to be situated. 

A fund created by will for the purpose of maintaining, improv- 
ing and embellishing such a cemetery shall not exceed ten per 
cent of the clear value of the estate of the testator in excess of 
his debts and liabilities, other than legacies. 

The directors shall, before entering on their duties, file in the 
office of the clerk of each county, in which such cemetery is 
situated, a written acceptance of their appointment; and thereon 
such directors and their successors shall be a corporation by the 
name expressed in the instrument dedicating such land. Such 
directors and their successors, before receiving any property, 
money or funds for improving, maintaining and embellishing the 


108 MEMBERSHIP CORPORATIONS LAW. 


cemetery under their charge, shall execute to the surrogate of the 
county in which such real property is situated a bond with sure 
ties approved by him, in a penalty of twice the principal sum of 
the fund placed in their charge, conditioned for the faithful pres- 
ervation and application thereof, according to the rules, direc- 
tions or by-laws, prescribed in the instrument under which their 
appointment was made, and renew their bond or execute a new 
bond whenever required so to do by such surrogate. At least 
once in each year, and oftener if required by the surrogate, they 
shall file with him their account of receipts and expenditures, 
on account of the fund in their hands, van with vouchers for 
all disbursements. 


[L. 1854, ch. 112, §§ 7-9; R. S., Sth ed., 1946-7, , 
Without change of substance.] 





PROVISIONS OF THE PENAL CODE, 


a) CHAPTER VI), 
Violating Sepulture and the Remains of the Dead. 


Section 305. Right to direct disposal of one’s body after death. 
806. Duty of burial. 
807. Burial in other states. 
3808. Dissection, when allowed. 
809. Unlawful dissection a misdemeanor. 
810. Remains after dissection must be buried, 
811. Body stealing. 
312. Recovering stolen body. 
818. Opening grave. 
314. Arresting or attaching a dead body. 
315. Disturbing funerals, 


§ 805. Right to direct disposal of one’s body after death — 
A person has the right to direct the manner in which his body 
shall be disposed of after his death; and also to direct the 
manner in which any part of his body, which becomes separated 
therefrom during his lifetime, shall be disposed of; and the 
provisions of this chapter da not apply to any case where a 


MEMBERSHIP CORPORATIONS LAW. 109 


person has given directions for the disposal of his body or any, 
part thereof inconsistent with those provisions. 
Rowland vy. Miller, 89 N. Y. State Rep. 117; 15 N. Y. Supp. 703, 


§ 306. Duty of burial_— Except in cases in which a right to 
dissect it is expressly conferred by law, every dead body of a 
humon being, lying within this state must be decently buried 
within a reasonable time after death. 

Rowland vy. Miller, 39 N. Y. State Rep. 117; N. Y. Supp. 703; Johnston 
vy. Marinus, 18 Abb. N. C. 72; Windt vy. German Ref, Ch., 4 Sandf, 
Ch. 471; Snyder vy. Snyder, 60 How. 368; Patterson y. Patterson, 
59 N. Y. 583; Copper’s case, 58 How. 55; Rosseau v. City of Troy, 
49 id. 492; Matter of Beekman street, 4 Bradf. 503, 


§ 307. Burial in other states.— The last section does not 
impair any right to carry the dead body of a human being 
through this state, or to remove from this state the body of a 
person dying within it, for the purpose of burying the same 
elsewhere. 

§ 308. Dissection, when allowed.— The right to dissect the 
dead body of a human being exists in the following cases: 

1. In cases prescribed by special statutes. 

2. Whenever a coroner is authorized by law to hold an inquest 
upon the body, so far as such coroner authorizes dissection for 
the purposes of the inquest, and no further. 

3. Whenever and so far as the husband, wife or next of kin 
of the deceased, being charged by law with the duty of burial, 
may authorize dissection for the purpose of ascertaining the 
cause of death, and no further. 

4, Whenever any district attorney in this state, in the dis- 
charge of his official duties, shall deem it necessary, he may 
exhume, take possession of, and remove the body of a deceased 
person, or any portion thereof, and submit the same to a proper 
physical or chemical examination, or analysis, to ascertain the 
cause of death, and the same shall be made on the order of any 
justice of the supreme court of this state, or county judge of the 
county in which such dead body shall be, which order shall be 
made ou the application of the district attorney with or without 


110 MEMBERSHIP CORPORATIONS LAW. 


notice to the relatives of the deceased person, or to any person 
or corporation having the legal charge of such body, as the court 
may direct. Said district attorney shall have power to direct 
the sheriff, constable or other peace officer in this state, or to 
employ such person or persons as he may deem necessary to 
assist him in exhuming, removing, obtaining possession of and 
examining physically or chemically such dead body or any por- 
tion thereof. The expense therefor shall be a county charge, to 
be paid by the county treasurer on the certificate of the district 
attorney. (Amended by chapter 500 of 1889.) 


People vy. Fitzgerald, 105 N. Y. 152; 5 N. Y. Cr. 335; rev’g, 43 
Hun, 35; Crisfield v. Perine, 15 id. 202; aff’d, 81 N. Y. 622, 


§ 309, Unlawful dissection a misdemeanor.—A person who 
makes, or causes or procures to be made, any dissection of the 
body of a human being, except by authority of law, or in pursu- 
ance of a permission given by the deceased, is guilty of a 
misdemeaner. 

§ 310. Remains after dissection must be buried.—=In all 
cases in which a dissection has been made, the provisions of this 
chapter, requiring the burial of a dead body, and punishing 
interference with or injuries to it, apply equally to the remains 
of the body dissected, as soon as the lawful purposes of such 
dissection have been accomplished. 

§ 311. Body stealing.— Any person who removes the dead 
body of a human being, or any part thereof, from a grave, vault, 
or other place, where the same has been buried, or from a place 
where the same has been deposited while awaiting burial, with- 
out anthority of law, with intent to sell the same, or for the pur- 
pose of dissection, or for the purpose of procuring a reward for 
the return of the same, or from malice or wantonness, is punish- 
able by imprisonment for not more than five years, or by a fine 
not exceeding one thousand dollars, or both. 


[What constitutes. Tate vy. State, 6 Blackf. 110; Rhodes v. Brandt, 
21 Hun, 1; People vy. Fitzgerald, 105 N. Y. 151; 5 N. Y. Cr. 335. 


§ 312. Receiving stolen body.— A person who purchases, or 
receives, except for the purpose of burial, the dead body of a 


MEMBERSHIP CORPORATIONS LAW. Jil 


human being, or any part thereof, knowing that the same has 
been removed contrary to the last section, is punishable by 
imprisonment for not more than three years. 

' $813. Opening grave.—A person who opens a grave or other 
place of interment, temporary or otherwise, or a building wherein 
the dead body of a human being is deposited while awaiting 
burial, without authority of law, with intent to remove the body, 
or any part thereof, for the purpose of selling it or demanding 
money for the same, or for the purpose of dissection, or from 
malice or wantonness, or with the intent to steal or remove the 
coffin or any part therevf, or anything attached thereto, or any 
vestment or other article interred, or intended to be interred 
with the dead body, is punishable by imprisonment for not more 
than two years, or by a fine of not more than two hundred and 
fifty dollars, or by both 


Rhodes y. Brandt, 21 Hun, 1; Coates v. New York City, 7 Cow. 585. 





§ 314. Arresting or attaching a dead body.— A person who 
arrests or attaches the dead body of a human being upon any 
debt or demand whatever, or detains or claims to detain it, for 
any debt or demand, or upon any pretended lien or charge, is 
guilty of a misdemeanor. 


Rowland y. Miller, 39 N. Y. State Rep’r. 117; 15 N. Y. Supp. 703. 


§ 315. Disturbing funerals—A person who, without authority 
of law, obstructs or detains any persons engaged in carrying or 
accompanying the dead body of a human being to a place of 
burial, is guilty of a misdemeanor. 


ARTICLE IV, 
Fire Corporations, 


Section 65. Certificate of incorporation. 
66. Powers. 


§ 65. Certificate of incorporation Ten or more persons may 
become a fire, hose, protective or hook and ladder corporation by 
making, acknowledging and filing a certificate, stating the par- 
ticular object for which the corporation is to be formed; the name 


112 MEMBERSHIP CORPORA‘!IONS LAW. 


of the proposed corporation; the city, village or town in which 
it proposes to act; the number of directors; and the names and 
places of residence of the persons to be directors until its first 
annual meeting. 

Such certificate shall not be filed without the approval indorsed 
thereupon, or annexed thereto, of a justice of the supreme court, 
nor unless there is annexed thereto a certified copy of a resolu- 
tion of the board of trustees of the village, or the approval of ihe 
mayor of the city, or, if not within a village or city, a resolution 
of the town board of the town in which the corporation proposes 
to act, consenting to its incorporation. 

On filing such certificate, in pursuance of law, the signers 
thereof, their associates and successors, shall be a corporation 
in accordance with the provisions of such certificate. 

[See Form, No. 14. 

L. 1873, ch. 397, §§ 1, 2; R. S., Sth ed., 2055, as am. by 
L, 1880, ch. 27; R. S., 8th ed. (Supp.), 3300. 
Without change of substance. 

The general qualification of incorporators, the naming of the corporation, 
the place of filing and other general regulations applicable to certificates 
of incorporation are provided by general corporation law, §§ 3-9. As to 
who may take acknowledgments, see statutory construction law, § 15. See 
note to § 380.) 


§ 66. Powers.— A fire, hose, protective or a hook and ladder cor- 
poration, incorporated under this article or under a law repealed 
by this chapter, shall only engage in such business as properly 
belongs to a fire, hose, protective or hook and ladder corporation, 
in the city, village or town named in its certificate. In partici- 
pating in the prevention and extinguishment of fires, such cor- 
poration shall be under the control of the city or village authori- 
ties having by law control over the prevention or extinguish- 
ment of fires therein. 


[L. 18738, ch. 397, § 2; R. S., Sih ed., 2056, 
Without change of substance.] 


Laws 1873, ch. 397. 
§ 5. May take property by devise, ete——Any corporation 


formed under this act may take, hold or receive any property, 
real or personal, by virtue of any devise or bequest contfined in 


MEMBERSHIP CORPORATIONS LAW, 113 


any last will and testament; provided, that no person leaving a 
wife, child or parent shall devise or bequeath to such corporation 
more than one-fourth of his or her estate, after payment of all 
debts existing against said estate, and such devise or bequest 
‘shall be valid to the extent of such one-fourth only. | 

§ 11. Exemption from taxation— The members of any fire 
company organized under the provisions of this act, and situated 
within any incorporated village, may be exempted from taxation 
to the amount of five hundred dollars on any village assessmenit 
for village purposes, and from highway poll-tax in addition to 
the exemptions now enumerated by law, and the real and per- 
sonal property of any such company may be exempted from like 
village taxation, provided that at any general election or at any 
special election called for that purpose, a majority of the legal 
voters of such. village shall vote in favor thereof, and at any 
such election the vote shall be by ballot, and the ballots shall 
be indottsed “for” or “against exemption from taxation of the 
members of the fire company,” and a similar ballot imdorsed 
“for” or “against the exemption of the real and personal prop- 
erty of the fire company.” Such election shall be held in the 
same manner and by the same officers as at a general) election 
in said village. (Thus amended by L. 1879, ch. 250) , 

[These sections were not repealed.] 


ARTICLE V. , 
Corporations for the Prevention of Cruelty, 
Section 70. Certificate of incorporation. ys 
71. Prohibition of new corporations in certain countiés, 
72. Special powers. 


§ 70. Certificate of incorporation.— Five or more persons may 
become a corporation for the prevention of cruelty to children, 
or the prevention of cruelty to animals, by making, 
acknowledging and filing a certificate, stating the par- 
ticular objects for which the corporation is to be formed; 
the name of the proposed corporation; the county in which its 
vperations are to be conducted; the town, village or city ia whic! 

set: ‘ 


114 MEMBERSHIP CORPORATIONS LAW. 


its principal office is to be located; the number of its directors not 
less than five nor more than thirty; the names and places of 
residence of the persons to be its directors until its first annual 
meeting; and the time for holding such annual meeting. 
Such certificate shall not be filed unless the written consent 
and approbation thereof of a justice of the supreme court of the 
judicial district in which the place of business or principal office 
of such corporation shall be located, be first indorsed thereon; 
nor unless there is annexed thereto the written certificate of the 
New York Society for the Prevention of Cruelty to Children, if 
such be the object specified, and of the American Society for the 
Prevention of Cruelty to Animals, if such be the object so speci- 
fied, approving such incorporation. If the approval of either of 
such societies is not given within thirty days after application 
therefor, the persons proposing to form such corporation may 
apply to such justice for his approval upon eight days’ notice of 
the time and place of application to the society refusing approval, 
which shall be entitled to appear and be heard, and the granting 
or refusal of the approval by the justice shall thereupon be dis- 
cretionary with him. On filing such certificate in pursuance of 
law, the signers thereof, their associates and successors shall 
be a corporation in accordance with the provisions of such 
certificate. 

{See form, No. 15. ; 

LL. 1875, ch. 180, §§ 1-2; R..S., 8th ed., 1931, 
L. 1888, ch. 490, §§ 1-2; R. S., Sth ed., 19383, as am. by 

L. 1891, ch. 291; R. S., 8th ed. (Supp.), 3291, 

L. 1894, ch. 105. 

The provision requiring the certificate to be approved by the New York 
Society for the Prevention of Cruelty to Children, and the American 
Society for the Prevention of Cruelty to Animals, is new; but is guarded 
by an application to the court, if such approval is refused. 

The general qualification of incorporators, the naming of the corpora- 
tion, the place of filing, and other general regulations applicable to certi- 
ficates of incorporation are provided in general corporation law, §§ 3-9. 


As to who may take acknowledgmerts, see statutory construction law, § 15. 
See note to § 30.] 


§ 71. Prohibition of new corporations in certain counties.— 
‘A corporation for the prevention of cruelty to animals shall not 
hereafter be incorporated for the purpose of conducting its opera- 


MEMBERSHIP CORPORATIONS LAW. 115 


we 


tions in the counties of New York, Kings, Queens, Richmond, 
Suffolk or Westchester, or in any other county if thereby there 
would be two or more such corporations formed for the purpose 
of conducting operations in such county. 

[l. 1888, ch. 490, § 1; R. S., Sth ed., 1932, as am. by 


L. 1892, ch. 291; R. S., 8th ed. (Supp.), 3291, 
Without change of substanee.] 


§ 72. Special powers.— A corporation formed for the purpose of 
preventing cruelty to children may prefer a complaint before any 
court, tribunal or magistrate having jurisdiction, for the violation 
of any law relating to or affecting children, and may aid in pre- 
senting the law and facts to such court, tribunal or magistrate 
in any proceeding therein. 

A corporation formed for the purpose of preventing cruelty to 
animals may prefer a complaint before any court, tribunal or 
magistrate having jurisdiction, for the violation of any law relating 
to or affecting the prevention of cruelty to animals, and may 
aid in presenting the law and facts to such court, tribunal or 
magistrate in any proceeding therein. 

A corporation for the prevention of cruelty to children may 
be appointed guardian of the person of a minor child during 
its minority by a court of record, or a judge thereof, and may 
receive and retain any child at its own expense on commitment 
by a court or magistrate. 

All magistrates and peace officers shall aid such a corporation, 
its officers, agents and members in the enforcement of iaws 
relating to or affecting children, and for the prevention of cruelty 
to animals. 

[L. 1875, ch. 130, §§ 4; R. S., Sth ed., 1932, 
L. 1888, ch. 490, § 4; R. S., 8th ed., 1933. 

The first paragraph, relating to societies for the prevention of cruelty 
to children only, is extended in the second paragraph to societies for the 
prevention of cruelty to animals. 

A society for prevention of cruelty to children may prefer a complaint 
under § 899, Code Crim. Pro., declaring one who neglects to provide for 
his child according to his means, a disorderly person. People vy. Strick- 
jand (City Ct. of Yonkers), 18 Abb. N. CG. 473. 

As to right of society for prevention of cruelty to receive fines, see 
Yonkers Soe. vy. Yonkers, 44 Hun, 338.] 


116 MEMBERSHIP CORPORATIONS LAW, 


Laws 1888, ch. 490, part of § 4. 

But ro officer or agent of any society so incorporated shall exer. 
cise any powers or functions conferred by secticn six hundred 
and sixty-eight of the Penal Code until he shall have been first 
duly authorized in writing by the sheriff of the county wherein 
the same are to be exercised; and any such authorization may 
be revoked or annulled by said sheriff or by any justice of the 
supreme court in his discretion. 

[This portion of L. 1888, ch. 490, § 4, was not repealed. 


See Am. Society for Prevention of Cruelty *. Animals y. Cohoes, 4 St 
Rep. 808.] 





SECTION OF PENAL CODE RELATING TO CRUBLIX 
‘TO CHILDREN, 


CHAPTER UL : 
‘Abandonment and Other Acts of Cruelty to Children,- 


Section 287. Abandonment of child under six years of age. 
¥ 288. Unlawfully omitting to provide for child. 
289, Endangering life, health or morals of child, , 
290. Keepers of concert saloons, ete. 
290a. Boarding infants without license, 
291. Children not to beg, ete. 
292. Certain employment of a child. 
2922. Penalty for sending messenger boys to certain placea, 
292b. Taking apprentices without consent of guardian, - ™ 
293. Duties of officers of society. ; 


§ 287. Abandonment of child under six years— ‘A parenf, or 
other person having the care or custody, for nurture or educa, 
tion, of a child under the age of six years, who deserts the child 
in any place, with intent wholly to abandon it, is punishable by 
imprisonment in a state prison, for not more than seven years, 
(Amended, ch. 325 of 1892. Im effect September 1, 1892.) 


See People, ex rel. Douglas, vy. Naehr, 30 Hun, 461; Bayne w 
People, 14 id. 151. . | > 


' 


§ 288. Omitting to provide for child— A person who, - 

1. Willfully omits, without lawful excuse, to perform a duty 
by law imposed upon him to furnish food, clothing, shelter or 
medical attendance to a minor, or to make such payment towards 


MEMBERSHIP CORPORATIONS LAW. iT 


fty maintenance as may have been required by the order of a 
eourt or magistrate, when such minor has been committed to an 
institution; or, 

2. Not being a superintendent of the poor, or a superintendent 
of almshouses, or an institution duly incorporated for the purpose, 
without having first obtained a license in writing so to do from 
the board of health of the city or town wherein such females or 
children are received, boarded or kept, erects, conducts, estab- 
lishes or maintains any maternity hospital, lying-in asylum, 
where females may be received, cared for or treated during preg- 
mancy or during or after delivery; or receives, boards or keeps 
any nursing children, or any children under the age of twelve 
years not his relatives, ler wet pupils or wards without legal 
commitment; or, 

3. Being a midwife, nurse or other person having the care of 
an infant within the age of two weeks, neglects or omits to report 
immediately to the health officer or to a legally qualified prac- 
titioner of medicine of the city, town or place where such child 
is being cared for, the fact that one or both eyes of such infant 
are inflamed or reddened whenever such shall be the case, or 
who applies any remedy therefor without the advice, or except 
by the direction of such officer or physician; or, 

4, Neglects, refuses or omits to comply with any provisions 
of this section, or who violates the provisions of such license, is 
guilty of a misdemeancr. Every such license must specify the 
name and residence of the person so undertaking the care of such 
' females or children, and the place and the number of females or 

children thereby allowed to be received, boarded and kept 
therein, and shall be revokable at will by the authority granting 
it. Every person so licensed must keep a register wherein he 
‘shall enter the names and ages of all such children and of all 
children born on said premises, and the names and residence of 
their parents, as far as known, the time of the reception and dis- 
charge of such children and the reasons therefor, and also a cor- 
rect register of the name and age of every child under the age 
of five years who is given out, adopted, taken away or indentured 
from such place to or by any one, together with the name and 
residence of the person so adopting, taking or indenturing such 


118 MEMBERSHIP CORPORATIONS LAW. 


child; and shall cause a correct copy of such register to be sent 
to the authority issuing such license within forty-eight hours 
after such child is so given out, adopted, taken away or inden 
tured. It shall be lawful for the officers of any incorporated 
society for the prevention of cruelty te children and such board 
of health at all reasonable times to erter and inspect the prem- 
ises wherein such females and children are so boarded, received 
or kept, and also such license, register and the children. 
(Amended, chaps. 46 of 1884, 31 of 1886, 145 of 1888, 325 of eae 
In effect September 1, 1892.) 

5. No institution shall be incorporated for any of the pur: 
poses mentioned in this section, except with the written con 
sent and approbation of a justice of the supreme court, upon the 
certificate in writing of the state board of charities, approving 
of the organization and incorporation of such institution. The 
said board of charities may apply to the supreme court for the 
cancellation of any certificate of incorporation previously filed 
without its approval, and may institute and maintain an action 
in such court through the attorney-general to procure a judg: 
ment dissolving such corporation not so incorporated and for- 
feiting its corporate rights, privileges and franchises. (Subd. 
5 added 1894, ch. 171.) 

Fursman vy. Van Sise, 56 N. Y. 435, 444; Crowley v. People, 21 Hun, 


415; 83 N. Y. £64; Cromwell v. Benjamin, 41 Barb. 558 People v. 
McDonald, 49 Hun, 69. 


§ 289. Endangering life, etc., of child— A person who, . 

1. Willfully causes or permits the life or limb of any child 
actually or apparently under the age of sixteen years to be 
endangered, or its health to be injured, or its morals to become 
depraved; or, 

2. Willfully causes or permits such child to be placed in such 
a situation or to engage in such am occupation that its life or 
limb is endangered, or its health is likely to be injured, or its 
morals likely to be impaired, is guilty of a misdemeanor 
(Amended, ch. 145 of 1888.) 


[Who is custodian. Officer of benevolent institution. Cowley v. ee 
11 W. Dig. 516; 83 N. Y. 464] 


MEMBERSHIP CORPORATIONS LAW. 119 


§ 290. Permitting children to attend certain resorts—‘A per 
son who, 

1. Admits to or allows to remain in any dance-house, concert 
saloon, theatre, museum, skating rink, or in any place where 
wines or spirituous or malt liquors are sold or given away, or in 
any place of entertainment injurious to health or morals, owned, 
kept or managed by him in whole or in part, any child actually 
or apparently under the age of sixteen years, unless accom: 
panied by its parent or guardian; or, 

2. Suffers or permits any such child to play any game of skill 
or chance in any such place, or in any place adjacent thereto, 
or to be or remain therein, or admits or allows to remain in any 
reputed house of prostitution or assignation, or in any place 
where opium or any preparation thereof is smoked, any child 
actually or apparently under the age of sixteen years; or, 

3. Sells or gives away, or causes or permits or procures to be 
sold or given away to any child actually or apparently under the 
age of sixteen years, any beer, ale, wine, or any strong or spiritu- 
ous liquors; or, 

4, Being a pawnbroker or person in the employ of a pawn- 
broker, makes any loan or advance o1 permits to be loaned or 
advanced to any child actually or apparently under the age of 
sixteen years, any money, or in any manner, directly or indi- 
rectly, receives any goods, chattels, wares or merchandise from 
any such child in pledge for loans made or to be made to it or 
to any other person or otherwise howsoever; or, 

5. Sells, pays for or furnishes any cigar, cigarette or tobacco 
in any of its forms to any child actually or apparently under 
the age of sixteen years; 

Is guilty of a misdemeanor. (Amended, chaps. 46 of 1884, 31 
of 1886, and 170 of 1889.) 

7. No child actually or apparently under sixteen years of ago 
shall smoke or in any way use any cigar, cigarette or tobacco in 
any form whatsoever in any public street, place or resort. ‘A! 
violation of this subdivision shall be a misdemeanor and shall 
be punished by a fine of not less than two dollars for each 
offense. (Added by, ch. 417 of 1890) . 


120 MEMBERSHIP CORPORATIONS LAW. 


§ 291. Children not to beg— Any child actually or apparently 
under the age of sixteen years who is found: 

1. Begging or receiving or soliciting alms, in any manner or 
under any pretense; or gathering or picking rags, or collecting 
cigar stumps, bones or refu.z from markets; or, 

2. Not having any home or other place of abode or proper guar- 
dianship; or who has been abandoned or improperly exposed cr 
neglected by its parents or other person or persons having it in 
charge, or being in a state of want or suffering; or, 

3. Destitute of means of support, being an orphan, or living 
or having lived with or in custody of a parent or guardian who 
has been sentenced to imprisonment for crime or who has been 
convicted of a crime against the person of such child, or has been 
adjudged an habitual criminal; or, 

4, Frequenting or being in the company of reputed thieves or 
prostitutes, or in a reputed house of prostitution or assignation, 
or living in such a house either with or without its parent or 
guardian, or being in concert saloons, dance-houses, theaters, 
museums or other places of entertainment, or place where wines, 
malt or spirituous liquors are sold, without being in charge of its 
parent or guardiam; or playing any game of chance or skill in 
any place wherein or adjacent to which any beer, ale, wine or 
liquor is sold or given away, or being in any such place; or, 

5. Coming with any of the descriptions of children mentioned 
in section two hundred and ninety-two, must be arrested and 
brought before a proper court or magistrate, who may commit the 
child to any incorporated charitable reformatory, or other institu- 
tion, 2nd when p.<cticable, to such as is g-verned by peisons of the 
same religious faith as the parents of the child, or may make any 
disposition of the child such as now is, or hereafter may be 
authovized in the cases of vagrants, truants, paupers or dis- 
orderly persons, but such commitment shall, so far as practicable, 
be made to such charitable or reformatory institutions. Wheon- 
ever any child shall be committed to an institution under this 
code, and the warrant of commitment shall so state, and it shall 
' appear therefrom that either parent, or any guardian or custo- 
dian of such child was present at the examination befere such 


MEMBERSHIP CORPORATIONS LAW. 121 


court or magistrate, or had such notice thereof as was by such 
court or magistrate deemed and adjudged sufficient, no further 
or other notice required by any local or special statute, in regard 
to the committal of children to such institution, shall be neces- 
sary, and such commitment shall in all respects be sufficient to 
authorize such institution to receive and retain such child in its 
custody as therein directed. Whenever amy commitment of a 
child shall for any reason be adjudged or found defective, a new 
commitment of the child may be made or directed by the 
court or magistrate, as the welfare of the child may require. 
And no commitment of a child which shall recite therein the facts 
upon which it is based, shall be deemed invalid by reason of any 
omission of the court or magistrate by whom such commitment 
is made to file any documents, papers or proceedings relating 
thereto, or by reason of any limitation as tothe age of the child 
committed, contained in the act or articles of incorporation of 
the institution to which it may have been committed. (Amended, 
chaps. 31 of 1886, 145 of 1888.) 

6. Any magistrate having criminal jurisdiction may commit, 
temporarily, to an institution authorized by law to receive chil- 
dren on final commitment, and to have compensation therefor 
from the city or county authorities, any child under the age of 
sixteen years, who is held for trial on a criminal charge; and 
may, in like manner, so commit any such child held as a witness 
to appear on the trial of any crimina] case; which institution 
‘Shall thereupon receive the same, and be entitled to the like 
compensation proportionally therefor as on final commitment, 
but subject to the order of the court as to the time of detention 
and discharge of the child. Any such child convicted of any 
misdemeanor shall be finally committed to some such institu- 
tion, and not to any prison or jail, or penitentiary, longer than 
is necessary for its transfer thereto. No child under restraint or 
conviction, actually or apparently under the age of sixteen yeas, 
shall be placed in any prison or place of confinement, or in any 
court-room or in any vehicle for transportation in company with 
adults charged with or convicted of crime. (Amended, ch. 46 of 
1884,) 

16 


123 MEMBERSHIP CORPORATIONS LAW. 


7. All cases involving the commitment or trial of children for 
any violation of the Penal Code, in aay police court er court of 
special sessions, may be heard and determined by such court, at 
suitable times to be designated therefor by it, separate and apart 
from the trial of other criminal! cases, of which session a separate 
docket and record shall be kept. (Added by ch. 217 of 1892. In 
effect September 1, 1892.) 

§ 292. Certain employments of child prohibited—A person 
who employs or causes to be employed, or who exhibits, uses, or 
has in custody, or trains for the purpose of exhibition, use or 
employment of, any child actually or apparently under the age 
of sixteen years; or who, having the care, custody or control of 
such child as parent, relative, guardian, employer or otherwise, 
sells, lets out, gives away, so trains, or in any way procures om 
consents to the employment, or to such training, or use, or 
exhibition of such child; or who neglects or refuses to restrain 
such child from such training, or from engaging or acting, either 

1. As a rope or wire walker, gymnast, wrestler, contortionist, 
rider or acrobat; or upon any bicycle or similar mechanical 
vehicle or contrivance; or, 

2. In begging or receiving or soliciting alms in any manner or 
under any pretense, or in any mendicant occupation; or in 
gathering er picking rags, or collecting cigar stumps, bones or 
refuse from markets; or in peddling; or, 

8. In singing; or dancing; or playing upon a musical instru- 
ment; or in a theatrical exhibition; or in any wandering occupa- 
tion; or, 

4, In any illegal, indecent or immoral exhibition or practice; 
or in the exhibition of any such child when insane, idiotic, or 
when presenting the appearance of any deformity or unnatural 
physical formation or development; or, 

5. In any practice or exhibition or place dangerous or injurious 
to the life, limb, health or morals of the child, is guilty of a mis- 
demeanor. But this section does not apply to the employment 
of any. child as a singer or musician in a church, school or 
academy; or in teaching or learning the science or practice of 
music; or as a musician in any concert or in a theatrical exhibi- 
tion, with the written consent of the mayor of the city, or the 


e 


a 


MEMBERSHIP CORPORATIONS LAW. 123 
y 


president of the board of trustees of the village where such con- 
. cert or exhibition takes place. Such consent shall not be given 
unless forty-eight hours’ previous notice of the application shall! 
have Leen served in writing upon the society mentioned in see 
tion two hundred and ninety-three of the Penal Code, if there be 
Se within the county, and a hearing had thereon if requested, 
and shall be revokable at the will of the authority giving it. It 
shall specify the name of the child, its age, the names and resi- 
dence of its parents or guardians, the nature, time, duration 
and number of performances permitted, together with the place 
and character of the exhibition. But no such consent shall be 
deemed to authorize any violation of the first, second, fourth or 
fifth subdivisions of this section. (Amended, ch. 46 of 1884, ch, 
81 of 1886, ch. 309 of 1892.) | 
Ryan v. Buchanan, 37 Hun, 425; Society, ete., v. Diers, 10 Abb. (N. S.) 
216; Matter of Donohue, 1 Abb. N. C. 1; Matter of Corinne, 


Daily Reg., Dec. 16, 1881; People ex rel. Mt. M. School, v. Dick- 
son, 57 Hun, 314; 32 N. Y. State Rep’r, 496, 
























 § 292a. Penalty for sending messenger boys to certain 
places— ‘A corporation or person employing messenger boys 
who: 

1 Knowingly places or permits to remain in a disorderly 


any instrument or device by which ecnmmunication may be had 
between such disorderly house, saloon, inn, tavern or unlicensed 
place, and any office or place of business of such corporation or 
person; or, 

2. Knowingly sends or permits any person to send any mes- 
Senger boy to any disorderly house, unlicensed saloon, inn, 
tavern, or other unlicensed place, where malt or spirituous liquors 
Or wines are sold on any errand or business whatsoever except 
to deliver telegrams at the door of such house, is guilty of a 
Misdemeanor, and incurs a penalty of fifty dollars, to be recov- 
sred by the district attorney. (Amended by ch. 692 of 1893.) 

§ 292b. Taking apprentices without consent of guardian.— 
A person who takes an apprentice without having first obtained 


124 MEMBERSHIP CORPORATIONS LAW. ~ 


the consent of his legal guardian or unless a written agreement 
has been entered into as prescribed by law, is guilty of a miis- 
demeanor. (Added by ch. 692 of 1893.) 

§ 293. Duty of officers of society-——-A constable or police 
officer must, and any agent or officer of any incorporated society 
for the prevention of cruelty to children may, arrest, and bring 
before a court or magistrate having jurisdiction, any person 
offending against any of the provisions of this chapter, and any 
minor coming within any of the descriptions of children men- 
tioned in section two hundred and ninety-one, or in section two 
hundred and ninety-two. Such constable, police officer or agent 
may interfere to prevent the perpetration in his presence of any 
act forbidden by this chapter. A person who obstructs or inter - 
feres with any officer or agent of such society in the exercise 
of his authority under this chapter is guilty of a misdemeanor. 
All fines, penalties and forfeitures imposed or collected for a 
violation of the provisions of this Code, or of any act relating 
to or affecting children, now in force or hereafter passed, must 
be paid on demand to the incorporated society for the preven-— 
tion of cruelty to children in every case where the prosecution — 
shall be instituted or conducted by such society; and amy such 
payment heretofore made to any such society may be retained 
by it. (Amended, ch. 145 of 1888.) 

See Code Cr. Proc. § 56; People, ex rel. N. ¥. 8. P. C. C., v. Gilmour, 
88 N. Y. 626; Davis Society, etc., 16 Abb. (N. S.) 73; People v. 


Strickland, 13 Abb. N. C. 473; Matter of Corinne, Daily Reg, 
Dec, 16, 18SL 













SECTIONS OF THE PENAL CODE RELATING TO 
CRUELTY TO ANIMALS, 


TITLE XVI. 


Cruelty to Animals. 


Section 655. Overdriving animal; failing to provide proper sustenance, 
656. Abandonment of disabled animal, 
657. Failure to provide proper food and drink to impound 
animal ‘ 
658. Selling or offering to sell or exposing disabled animal. 
659. Carrying animal in a cruel manner, a misdemeanor, 


yaya Pa. POLO CAEL SS SSeS-T- eC OU 


MEMBERSHIP CORPORATIONS LAW. 125 


Seetion 660. Animal wantonly poisoned, or attempted to be poisoned, a 

misdemeanor, 

661, Throwing substance injurious to animals in public place, a 
misdemeanor, 

662. Keeping milch cows in unhealthy places and feeding them 
with food producing unwholesome milk, a misdemeanor, 

663, Transporting animals for more than twenty-four consecutive 
hours, a misdemeanor. 

664, Setting on foot fights between birds and animals, a mis- 
demeanor. 

665. Keeping, etc., a place where animals are fought, a mis- 
demeanor, 

666. Running horses on highway, a misdemeanor, 

667. Leaving state to elude provisions of this title, 

668. Fines and penalties to be paid over to a society. 

669. Definitions, = 


§ 655. Overdriving animal; failing to provide proper suste- 
hance-—— A person who overdrives, overloads, tortures or cruelly 
beats or unjustifiably injures, maims, mutilates or kills any 
animal, whether wild or tame, and whether belonging to himself 
or to another, or deprives any animal of necessary sustenance, 
food or drink, or neglects or refuses to furnish it such sustenance 
or drink, or causes, précures or permits any animal to be over- 
driven, overloaded, tortured, cruelly beaten or unjustifiably 
injured, maimed, mutilated or killed, or to be deprived of neces- 


sary food or drink, or who willfully sets on foot, instigates, 


engages in, or in any way furthers any act of cruelty to any 
animal, or any act tending to produce such cruelty, is guilty of 
a misdemeanor. 

§ 656. [Amended 1888.] Abandonment of disabled animal.— 
‘A person being the owner or possessor, or having charge or cus- 
tody of a maimed, diseased, disabled or infirm animal, who aban- 
dons such animal, om leaves it to die in a street, road or public 
place, or who allows it to lie in a public street, road or public 


_ place more than three hours after he receives notice that it is 
left disabled, is guilty of a misdemeanor. Any agent or officer 


of the American Society for the Prevention of Cruelty to Animals, 


- or of any society duly incorporated for that purpose, may lawfully 


destroy or cause to be destroyed any animal found abandoned. 
and not properly cared for, appearing in the judgment of two 


126 MEMBERSHIP CORPORATIONS LAW. 


reputable citizens called by him to view the same in his pres- 
ence, to be glandered, injured or diseased past recovery for any 
useful purpose. When any person arrested is, at the time of 
such arrest, in charge of any animal or of any vehicle drawn by 
or containing any animal, any agent of said society may take 
charge of such animal and of such vehicle and its contents, and 
deposit the same in a safe place of custody, or deliver the same 
into the possesison of the police or sheriff of the county or place 
wherein such arrest was made, who shall thereupon assume the 
custody thereof; and all necessary expenses incurred in taking 
charge of such property shall be a lien thereon. 

§ 657. Failure to provide proper food and drink to im- 
pounded animal— A person who, having impounded or confined 
any animal, refuses or neglects to supply to such animal during 
its confinement a sufficient supply of good and wholesome air, 
food, shelter and water, is guilty of a misdemeanor. 

§ 658, Selling or offering to sell or exposing disabled ani- 
mal. — A person who willfully sells or offers to sell, uses, exposes 
or causes or permits to be sold, offered for sale, used or exposed, 
any horse or other animal having the Cisease known as glanders 
or farcy, or other contagious or infectious disease dangerous to 
the life or health of human beings, or animals, or which is dis- 
eased past recovery, or who refuses upon demand to deprive of 
life an animal affected with any such disease, is guilty of a mis- 
demeanor, | 


Fisher y. Clark, 41 Barb. 329, 


§ 659. Carrying animal in a cruel mamner, a misdemeanor,— 
A person who carries or causes to be carried in or upon any 
vessel or vehicle or otherwise, any animal in a cruel or inhuman 
manner, or so as to produce torture, is guilty of a misdemeanor. 

§ 60, Animal wantonly poisoned, or attempted to be poi- 
soned, a misdemeanor — A person who unjustifiably administers 
uny poisonous or noxious drug or substance to an animal, or 
unjustifiably exposes any such drug or substance with intent that: 
the same shall be taken by an animal, whether such animal be: 
the property of himself or another, is guilty of a misdemeanor. — 


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MEMBERSHIP CORPORATIONS LAW. 127 


-§ 661. Throwing substance injurious to animals in public 
place, a misdemeanor.— A person who willfully throws, drops 
or places, or causes to be thrown, dropped or placed, upon any 
road, highway, street or public place, any glass, nails, pieces of 
metal, or other substance which might wound, disable or injure 
aby animal, is guilty of a misdemeanor. 

25 Abb. N. C. 40; 15 N. Y. St. Rep. 939. 


$ 662. Keeping milch cows in unhealthy places and feed- 
ing them with food producing unwholesome milk, a misde- 
meanor.— A person who keeps a cow or any animal for the pro- 
duction of milk, in a crowded or unhealthy place, or in a diseased 
condition, or feeds such cow or animal upon any food, that pro- 
duces impure or unwholesome milk, is punishable by a fine not 
less than fifty dollars, or imprisonment not exceeding one year, 
or by both, ’ 

§ 663. Transporting animals for more than twenty-four consec- 
utive hours, a misdemeanor.—A railway corporation, or an owner, 
agent, consignee, or person in charge cf any horses, sheep, cattle, 
or swine, in the course of, or for transportation, who confines, or 
causes or suffers the same to be confined, in cars for a longer 
period than twenty-four consecutive hours, without unloading for 
rest, water and feeding, during ten cousecutive hours, unless pre- 
vented by storm or inevitable accident, is guilty of a misde- 
meanor. In estimating such confinement, the time during which 
the animals have been confined without rest, on connecting roads 
from which they are received, must be computed. If the owner, 
agent, consignee, or other person in charge of any such animals 
refuses or neglects upon demand to pay for the care or feed of 
the animals while so unloaded or rested, the railway company, 
or other carriers thereof, may charge the expense thereof to the 
owner or consignee, and shall have a lien thereon for such 
expense. 


25 N. Y. St. Rep. 250; 6 N. Y. Supp. 837. 


§ 664. Setting on foot fights between birds and animals, a 
misdemeanor.—-A person who sets on foot, instigates, promotes, 


128 MEMBERSHIP CORPORATIONS LAW. 


or carries on, or does any act as assistant, umpire, or principal, 
or is a witness of, or in any way aids in or engages in' the fur- 
therance of any fight between cocks or other birds, or dogs, bulls, 
bears, or other animals, premeditated by any person owning, o* 
having custody of such birds or animals, is guilty of a misde- 
meanor punishable by fine not less than ten dollars, nor more 
than one thousand dollars, or by imprisonment not jess than ten 
days nor more than one year, or both. 


§ 665. [Amended 1888.] Keeping, etc., a place where animals 
are fought, a misdemeanor.— A person who keeps or uses, or is 
in any manner connected with, or interested in the management 
of, or receives money for the admission of any person to, a house, 
apartment, pit or place kept or used for baiting, or fighting any 
bird or animal, and any owner on occupant of a house, apartment, 
pit or place who willfully procures or permits the same to be 
used or occupied for such baiting or fighting, is guilty of a 
misdemeanor. Upon complaint, under oath or affirmation, to any 
magistrate authorized to issue warrants in criminal cases, that 
the complainant has just and reasonable cause to suspect that 
any of the provisions of law relating to or in any wise affecting 
animals are being or about to be violated in any particular puild- 
ing or place, such magistrate shall immediately issue and deliver 
a warrant to any person authorized by law to make arrests for 
such offenses, authorizing him to enter and search such. building 
or place, and to arrest any person there present found violating 
any of said laws, and to bring such person before the nearest 
magistrate of competent jurisdiction, to be dealt with according 
to law. 

48 Hun, 275. 


§ 666. Running horses on highway, a misdemeanor.— A per- 
son driving any vehicle upon any plank road, turnpike or public 
highway, who unjustifiably runs the horses drawing the same, 
or causes, or permits them to run, is guilty of a misdemeanor. 

§ 667. Leaving state to elude provisions of this title—A 
person who leaves this state with intent to elude any of the 
provisions of this title, or to commit any act out of this state 
which is prohibited by them, or who, being a resident of this 


MEMBERSHIP CORPORATIONS LAW. 129 


state, does any act without this state, pursuant to such intent, 
which would be punishable under such provisions, if committed 
within this state, is punishable in the same manner ag if such 
act had been committed within this state, 

§ 668. [Amended 1888.] Fines and penalties, to whom paid.-— 
All fines, penalties or forfeitures imposed or collected for a viola- 
tion of the provisions of this title, or of any act for the preven- 
tion of cruelty to animals, now in force or hereafter passed, must 
be paid on demand to the American Society for the Prevention 
of Cruelty te Animals; except where the prosecution shall be 
instituted or conducted by a society for the prevention of cruelty 
to animals duly incorporated under the general laws of this 
state, in which case such fine, penalty or forfeiture must be 
paid on demand ta such society. A constable or police officer 
must, and any agent or officer of any of said societies may, arrest 
and bring before a court or magistratc having jurisdiction, any 
person offending against any of the provisions of this title. Any 
officer ar agent of any of said societies may lawfully interfere 
to prevent the perpetration of any act of cruelty upon amy animal 
in his presence. Any person who shall interfere with or obstruct 
any such officer or agent in the discharge of his duty shall be 
guilty of a misdemeanor. Any of said societies may prefer a 
complaint before any court, tribunal or magistrate having juris- 
diction, for the violation of any law relating to or affecting 
animals, and may aid in presenting the law and facts before such 
court, tribunal, or magistrate in any proceeding taken. The 
officers and agents of all duly incorporated societies for the pre- 
vention of cruelty to animals or children are hereby declared to 
be peace officers within the provisions of section one hundred 
and ifty-four of the Code of Criminal I’rocedure. 

15, ADD. Pr. (N.. 5S.) 09; 2°N. Y.°St. Kep. 80s. 


§ 669. Definitions. —1. The word “animal” as used in this 
title, does not include the human race, but includes every other 
living creature. 

2. The word “torture” or “cruelty” includes every act, omis- 
sion, or neglect, whereby unjustifiable physical pain, suffering or 
death is caused or permitted. 

17 


130 .| MEMBERSHIP CORPORATIONS LAW, 


8. The words “impure and unwholesome milk” include all 
milk obtained from animals in a diseased or unhealthy condition, 
or who are fed on distillery waste, usually called “swill,” or upon 
any substance in a state of putrefaction or fermentation, 


48 Hun, 275; 145 Mass. 300. . 
Sub. 3; 101 N. Y. 684; 41 Hun, 23, 


ARTICLE VL 
Hospital Corporations, 
Section 80. Certificate of incorporation. 


§ 80. Certificate of iacorporation.— Five or more persons may 
become a corporation for the purpose of erecting, establishing or 
maintaining a hospital, infirmary, dispensary, or home for invalids, 
aged or indigent persons, by making, acknowledging and filing 
a certificate, stating the particular object for which the corpo- 
ration is to be formed; the name of the proposed corporation; 
the town, village or city in which its principal office is to be 
located; the numver of directors, not less than three nor more 
than thirty; the names and places of residence of the persons 
te be its directors until its first annual meeting, and the time for 
holding its annual meetings. Such certificate may also 
specify the qualification of members of the corporation 
with respect to their adherence or non-adherence to a 
particular school or theory of medical or surgical treatment; and 
the systems of medical practice or treatment to be used or 
applied in such hospitals, infirmary, dispensary or home. 

Such certificate shall not be filed without the written approval 
indorsed thereupon, or annexed thereto, of the state board of 
charities and of a justice of the supreme court of the district 
in which the principal office or place of business of such cor- 
poration shall be located. 

On filing such certificate, in pursuance of law, the signers 
thereof, their associates and successors, shall be a corporation, in 
accordance with the provisions of suck certificate. 

See Form, No. 16.: 


L. 1889, ch. 95, § 1; R. 8., 8th ed. (Supp.), 3353 
L. 1894, ch. 256. | 


MEMBERSHIP CORPORATIONS LAW. 131 


Without change. of substance, except that the minimum number of 
{ncorporators is changed from eleven to five, and the number of directors 
is to be expressly fixed by the certificate. 

The general qualification of incorporators, the naming of the corporation, 
the place of filing and other general regulations applicable to certificates 
of incorporation, are provtded by general corp. law, §§ 3-9. As to who 
may take acknowledgments, see statutory construction law, § 15. See note 
to § 30.] 

Laws 1889, ch. 95. 

§ 4, The property of said corporation, both real and personal, 
shall be exempt from taxation, to the extent that, and so long 
as, the same shall be used exclusively for the care, reception, 
' maintenance, medical and surgical advice, aid and treatment of 
persons needing such medical and surgical advice, aid and treat- 
ment, or the care and maintenance of infirm, aged, and indigent 
persons, and provided that it shall and do actually render medi-. 
cal and surgical aid, advice and treatment to poor persons in 
need of such treatment, without charge therefor, or care for and 
maintain infirm, aged and indigent persons without charge. 

[This section of the law of 1889, relating to hospital corporations is not 
repealed.] 

i _ ARTICLE VIL 
Christian Associations, 


Section 90. Certificate of incorporation. 
91. Directors and trustees. 


§ 90. Certificate of incorporation——'Twenty or more men may 
become a young men’s Christian association, and twenty or more 
women may become a young women’s Christian association, for 
the purposes of improving the spiritual, mental, social and physical 
condition of young men,or of young women, as the case may be, 
by making, acknowledging and filing a certificate stating the par- 
ticular objects for which the corporation is to be formed; the 
name of the proposed corporation; the town, village or city in 
which its principal office is to be located; the number of direct- 
ors, not less than three nor more than thirty; the names and 
places of residence of the persons to be its directors, until the 


first annual meeting; the times for holding its annual meetings; _ 


and the names of six trustees, each of whom shall be a member 


132 MEMBERSHIP CORPORATIONS LAW, 


of some Protestant evangelical denomination, and not more than 
two of whom shall be members of any one denomination, to hold 
office until their successors are elected, as provided by the 
by-laws. 

Such certificate shall not be filed without the approval of a 
justice of the supreme court indorsed thereupon or annexed 
thereto. 

On filing such certificate, in pursuance of law, the signers 
thereof, their associates and successors shall be a corporation in 
accordance with the provisions of such certificate, but no person 
shall be eligible to membership of such a corporation unless he 
have the same qualifications as the persons authorized to sign 
the certificate of incorporation thereof. ae 

See Form, No. 17. 

L.. 1887, ch. 501, §§ 1, 2, 4; R. S., Sth ed., 1933, as am. by 
L. 1890, ch. 104; R. S., Sth ed. (Supp.), 3292. 

L. 1861, ch. 167, §§ 1, 2; R. S., Sth ed. (Supp.), 3499, 
Without change of substance as to Y. M. C. A. 

The number of trustees of Y. W. C. A. changed from five to six. The 
provision that not more than two of the trustees shall be of the same 
denomination is new as to Y. W. C. A. corporations. 

The general qualification of incorperators, the naming of the corporation, 
the place of filing and other general regulations applicable to certificates 
of incorporation are provided by general corp. law, §§ 3-9. As to who 
may take acknowledgments, see statutory construction law, § 15. See 
note to § 30.] ie 


§ 91. Directors and trustees.— The trustees of such a corpora- 
tion, with the president of the corporation, shall be a board of 
trustees thereof, and hold and control the real property of the 
corporation and all gifts and bequests of money to be held in trust. 
They shall pay the income of such property to the treasurer of the 
corporation so long as the income shall be expended by the 
directors thereof for the purposes for which it was formed. 

The real property of such corporation shall not be liable for 
any debt or obligation contracted without the approval of the 
board of trustees. 

In all proceedings for the purchase, sale, mortgage, and lease 
of real property, the board of trustees of such a corporation shali 
act as the board of directors thereof. 


MEMBERSHIP CORPORATIONS LAW. 133 


The directors of such corporation shall have the management 
and control of its property and affairs, except as such manage- 
ment and control is given by law to the board of trustees thereof. 

[L. 1887, ch. 501, §§ 4, 5, 6; R. S., Sth ed., 1934. 
L. 1889, ch. 33; R. S., Sth ed. (Supp.), 3293. | 
L. 1891, ch, 167, § 6; R. S., 8th ed. (Supp.), 3500, 
Consolidated without change of substance.] 


Youna Marn’s Curistian Associations. 


L. 1883, Chapter 241—An act to incorporate the International Com- 
mittee of Young Men’s Christian Associations. 


L. 1886, Chapter 137—An act to incorporate the State Executive Com- 
mittee of the Young Men’s Christian Associations of the State of 
New York. 


[The two foregoing acts are referred to by title only.] 


ARTICLE VIIL 
Bar Association, 
Section 100. Certificate of incorporation. 


§ 100. Certificate of incorporation.— Nine or more attorneys or 
counselors of the supreme court of this state, in active practice, 
and residing or having their offices in the same county, may 
become a bar association for the purposes of cultivating the 
science of jurisprudence, promoting reforms in the law, facilitat- 
ing the administration of justice, elevating the standard of integ- 
rity, honor and courtesy in the legal profession, and cherishing 
the spirit of brotherhood among the members thereof, by making, 
acknowledging and filing a certificate stating the particular 
objects for which the corporation is to be formed; the name of 
the proposed corporation; the county in which its operations are 
to be conducted; the town, village or city in which its principal 
office is to be located; the number of its directors, not less than 
three nor more than thirty; the names and places of residence of 


the persons to be its directors until the first annual meeting; and 
the times for holding its annual meetings. 


Such certificates shall not be filed without the approval, 
indorsed thereupon or annexed thereto, of a justice of the 
supreme court. 

On filing such certificate, in pursuance of law, the signers 
thereof, their associates and successors shall be a corporation in 


134 MEMBERSHIP CORPORATIONS LAW, 


' accordance with the provisions of such certificate, but no person 
shall be eligible to membership of such a corporation unless he 
have the same qualifications as the persons authorized to sign 
the certificate of incorporation thereof. 

[See form, No. 18. 

I.. 1887, ch. 317, § 1; R. S., Sth ed., 20381. 
Without change of substance. 

The general qualification of incorporators, the naming of the corporation, 
the place of filing and other general regulations applicable to eertificates 
of incorporation are provided by general corporation law, §§ 3-9. As to who 
may take acknowledgments, see statutory construction law, § 15. See note 
note to § 30.] 

ARTICLE, IX. 
Veteran Soldiers and Sailors’ Associations, 
Section 110. Certificate of incorporation. 
111. Shares. 
112. Property. 


§ 110. Certificates of incorporation.— Twenty-five or more hon- 
orably discharged soldiers or sailors of the union army or navy, 
or the male descendants of such soldiers or sailors, may become 
@ corporation for social, literary, patriotic, charitable and _ his- 
torical purposes, by making, acknowledging and filing a certifi- 
eate stating the particular object for which the corporation is 
to be created, the name of the proposed corporation; the town, 
village or city in which its principal office is to be located; the 
names of fifteen persons to be its directors until the first annual 
meeting, and the times for holding its annual meetings. 

Such certificate shall not be filed without the approval, indorsed 
thereupon or annexed thereto, of a justice of the supreme court. 

On filing such certificate, in pursuance of law, the signers 
thereof, their associates and successors shall be a corporation in 
accordance with the provisions of such certificate; but no per- 
son shall be eligible to membership of such corporation unless he 
have the same qualifications as the persons authorized to sign 
the certificate of incorporation thereof. 


{See form, No. 19. } 
L. 1890, ch. 118, §§ 1-2; R. S., Sth ed. (Supp.), 3418. 
Without change of substance. 


MEMBERSHIP CORPORATIONS LAW. 135 


The general qualification of incorporators, the naming of the corpora- 
tion, the place of filing and other general regulations applicable to certi- 
ficates of incorporation are provided by general corporation law, §§ 3-9. 
. As to who may take acknowledgments, see statutory construction law, 
§ 15. See note to § 30.] 


§ 111. Shares— The by-laws of such a corporation may provide 
that the property of the corporation shall be divided into transfer- 
able shares of one hundred dollars each, entitling the holder 
thereof to one vote for each share, at all meetings of the corpora- 
tion. Each shareholder shall be liable to the amount unpaid on 
the shares held by him, for the debts and liabilities of the corpora- 
tion; but shall not be entitled to receive any interest or dividends 
thereon. Such a corporation shall be a membership corporation 
and not a stock corporation. 


[L. 1890, ch. 118, § 3; R. S., Sth ed. (Supp.), 3414, 
Without change of substance.] 


§ 112. Property All sums over the necessary expenses of such 
corporation and over and above the amount necessary to discharge 
the principal and interest on any mortgage or bond issued by it 
shall ‘be held by the directors as a fund for the purchase of memo- 
rials, preservation of relics and historical evidences and trophies, 
and for charity to union veterans, their families or descendants. 


[L. 1890, ch. 118, § 2; R. S., 8th ed. (Supp.), 3414. 
Re-enacts a part of § 2, without change of substance.] 


ARTICLE X, 
Soldiers’ Monument Corporations. 
Section 120. Certificate of incorporation, 
121. Property. 
122. Improvement taxes. 


§ 120. Certificate of incorporation.— Three or more persons may 
become a corporation for the purpose of erecting a monument, 
monuments, or memorial, including a memorial hall or building, to 
perpetuate the memory of the soldiers and sailors who served in 
defense of the union in the late war, by making, acknowledging 
and filing a certificate, stating the particular object for which the 
corporation is to be created; the name of the proposed corpora- 


136 MEMBERSHIP CORPORATIONS LAW. 


‘tion; the number of its directors, not less than six nor more than 
twelve; the names and places of residence of the persons to be 
directors until the first annual meeting; and the time for holding 
its annual meetings. 


Such certificate shall not be filed without the approval, indorsed 
thereupon or annexed thereto, of a justice of the supreme court. 


On filing such certificate, in pursuance of law, the signers 
thereof, their associates and successors shall be a corporation in 
accordance with the provisions of such certificate. 


[See form, No. 20. 

[L. 1866, ch. 273, §§ 1, 3, 8; R. S., Sth ed., 2058, 
Without change of substance. 

The general qualification of incorporators, the naming of the corporation, 
the place of filing and other general regulations applicable to certificates 
of incorporation are provided by general corporation law, §§ 3-9. As to 
who may take acknowledgments, see statutory construction law, § 15. See 
note to § 30.] 


§ 121. Property. Such a corporation may acquire and hold, 
within the county in which its certificate of incorporation is 
recorded, nut more than five acres of land, to be used exclusively 
for the crection of a suitable monument or monuments or other 
memorial, to perpetuate the memory of the soldiers and sailors 
who served in the defense of the union in the late war, from 
the town, city or county in which such monument, monuments 
or memorial is erected. Such a corporation may erect any such 
monument, monuments or memorial, upon any public street, 
square or ground of any town, city or village, with the consent 
of the proper officers thereof, or may purchase or accept the 
donation of land suitable for that purpose; and may take and 
hold the property given, devised or bequeathed to it in trust, 
to apply the same or the income or proceeds thereof for the 
erection, improvement, embellishment, preservation, repair @r 
renewal of such monument, monuments or memorial, or of any 
structures, fences or walks upon its land, or for planting and 
cultivating trees, shrubs, flowers or plants, in and around or upon 
its lands, or for improving or embellishing the same in any 
manner consistent with the design and purposes of the association, 
aceording to the terms of such grant, devise or bequest. It may 


MEMBERSHIP CORPORATIONS LAW. = 187 


_take by gift or purchase any lots or lands in any cemetery 


within such county, to be used and occupied exclusively for the 
burial of honorably discharged soldiers and sailors who served 
in such war, and for the erection of suitable monuments or memo- 
rials therein. 


{L.. 1886, ch. 273, & 4, 7; R. S., 8th ed., 2059, 
Without change of substance.] 


§ 122. Improvement taxes.— A tax may be levied and collected 
on the taxable property in a town, village or city in which such 
monument, monuments or other memorial may be erected, for 


_ the purpose of repairing or improving the same and the grounds 


thereof; and such tax shall be levied in the manner prescribed 
by law for levying general taxes in such town, village or city. 


[L. 1866, ch. 2738, § 6; R. S., Sth ed., 2060, 
Without change in substance.] 


Laws 1866, ch. 273. 


* §5. Property exempt from taxation, etc.— The property of 
any association formed pursuant to this act, shall be exempt from 
levy and sale on execution, and fron all public taxes, rates and 
assessments, and no street, road, avenue or thoroughfare shall 
be laid through the lands of such aseociation held for the pur 
‘poses aforesaid, without the consent of the trustees of such asso- 
ciation, except by special permission of the legislature of the 
state. (Thus amended by L. 1888, ch. 299.) 

[This section of the law relating to soldiers’ monument associations has 
not been repealed.] 


§ 123. Any unincorporated association which shall have been 
organized solely for the purpose of raising funds to be devoted 
to the erection of a monument or memorial to perpetuate the 
memory of the soldiers and sailors who served in the defense 
of the union in the late war, may by a majority vote of all its 
members who shall be present and voting at a meeting thereof, 
called as in this section provided, transfer to and vest in any 


18 


137a MEMBERSHIP CORPORATIONS LAW. 


incorporated association which shall have been organized under a 
general statute, or under the foregoing sections of this article 
for the sole purpose of erecting a like monument or memorial in the 
same town or village where such unincorporated association is 
located, any or all money which it shali have accumulated for such 
object, except as hereinafter provided, provided that such transfer 
does not conflict with any provision of the constitution or by-laws 
of such association, and that it shall be made and the money so 
transferred shall be accepted by such incorporated association in 
trust to apply the same, or the income thereof, exclusively for the 
purposes mentioned in section one hundred and twenty-one of this 
article. Any member of such unincorporated association who shall 
have contributed individually to the fund so raised, and paid such 
contribution into the treasury of such association, the same appear- 
ing upon the books of the treasurer, shall be entitled to demand 
and receive the umount of such contribution from the treasurer of 
such association, in case such transfer shall be made and before the 
same shall be consummated upon filing with the president or 
secretary of such unincorporated association his or her affidavit to 
the effect that he or she has not approved of such transfer by vote 
or otherwise. No vote upon the question of transferring the funds 
of such unincorporated association as hereinbefore provided for shall 
be bad or taken except at a meeting of such association especially 
called for that purpose by the president or secretary or other 
managing officer thereof, upon notice given at least ten days before 
the time fixed for such meeting, personally or by mail to each 
member of such association whose residence or post-office address is 
known, which notice shall state the object of the meeting to be the 
consideration of making such transfer pursuant to this section. 
[Added, ch. 327 of 1897. Took effect April 23, 1897.] 


“ARTICLE XI 


Rocrds of Trade. 


Section 129. Certificate of incorporation. 
131. Boards of trade heretofere incorporated, which have 
| issued capital stock. 
§ 130 Certificate of incorporation.— Five or more persons may 
form a corporation commonly called a hoard of trade or exchange, 
or & building exchange or association, for the purpose of foster- 


138, MEMBERSHIP CORPORATIONS LAW. 


‘ing trade and commerce, or the interests of those having a ecom- 
mon trade, business, financial or professional interest, to reform 
abuses relative thereto, to secure freedom from unjust or unlaw- 
ful exactions, to diffuse accurate and reliable information as to 
the standing of merchants and other matters, to procure uni- 
formity and certainty in the customs and usages of trade and 
commerce, and of those having a common trade, business, finan- 
cial or professional interest; to settle differences between its 
members, and to promote a more enlarged and friendly intercourse 
between business men, by making, acknowledging and filing a 
certificate, stating the particular object for which the corpora- 
tion is to be created; the name of the proposed corporation; the 
town, village or city in which its principal office is to be situated; 
the number of its directors, not less than five; the names and 
places of residence of the persons to be its directors, until its 
first annual meeting; and the times for holding its annual 
meetings. 

Such certificate shall not be filed without the approval, indorsed 
thereupon, or annexed thereto, of a justice of the supreme court. 

On filing such certificate, in pursuance of law, the signers 
thereof, their associates and successors, shall be a corporation in 
accordance with the provisions of such certificate. _ 

[See form, No. 21. 

L. 1877, ch. 228, §§ 1, 2, 7; R. 8., 8th ed. 2057. 

This act of 1877 authorizes the formation of boards of trade with or 

without capital stock. If the corporation desires capital stock ft will 


hereafter be necessary to incorporate under the business corporation law, 
instead of this cbapter. 

The provision of L. 1877, ch. 288, § 1, restricting the existence of the 
corporation to fifty years, is omitted. 

The provision of L. 1877, ch. 228, § 12, that twelve or more persons 
may form a board of trade corporation, is changed to five or more. The 
restrictive language of L. 1877, ch. 228, § 1, that persons “engaged in the 
business of erecting buildings or the furnishing of materials therefor,” 
may form a board of trade corporation, is changed to persons “ having a 
common trade, business, financial or professional interest.” 

The general qualification of incorporators, the naming of the corporation, 
the place of filing and other general regulations applicable to certificates 
of incorporation are provided by general corporation law, §§ 3-9. As to 
who may take acknowledgments, see statutory construction law, § 15. See 
note to § 30.] 2 mite: 


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MEMBERSHIP CORPORATIONS LAW. Pee yebao 


§ 131. Boards of trade heretofore incorporated, which have 
issued capital stock.—A board of trade, heretofore incorporated, 
under a law repealed by this chapter which has issued capital 
stock, entitling the holders of the shares thereof to dividends 
from the profits of the corporation, shall hereafter be subject 
to the provisions of the business corporation law, the stock cor- 
poration law and the general corporation law, and not to the 
provisions of this chapter, 

[New.] 
ARTICLE XI. 

Agricultural and Horticultural Corporations, 


Section 140. Certificate of incorporation. 
141. Restrictions on the formation of corporations, 
142. Annual fairs and premiums, 
143. Police and magistrates on exhibition grounds, 
144, Capital stock. 
145. Annual report. 
146. Membership in state society. 
147. Laws repealed. 
148, When to take effect. » 


§ 140. Certificate of incorporation.— Ten or more persons may 
form a county or town agricultural corporation for promoting 
agriculture, horticulture and the mechanic arts, by making, 
acknowledging and filing a certificate, stating the particular 
objects for which the corporation is to be created; the territory 
in which its operations are to be conducted; the town, village or 
city in which its principal office is to be located; the number of 
its directors, not less than six or more than twelve; the names 
of the persons to be its directors until its first annual meeting; 
and the times for holding its annual meetings. 

Such certificate shall not be filed without the approval, indorsed 
thereupon or annexed thereto, of a justice of the supreme court. 

On filing such certificate, in pursuance of law, the signers 
thereof, their associates and successors, shall be a corporation 
in accordance with the provisions of such certificate, 


[See form, No. 22. 
1, 1855, ch. 425, §§ 1, 2; R. S., 8th ed., 2015, as am. by 


140 MEMBERSHIP CORPORATIONS LAW, , 


L, 1891, ch. 10; R. S., 8th ed. (Supp.), 329%, . 
Without change of substance. 

The general qualification of incorporators, the naming of the corporation, 
the place of filing and other general regulations applicable to certificates 
of incorporation are provided by general corporation law, §§ 3-9. As to 
who may take acknowledgments, see statutory construction law, § 15. See 
note to § 30.) _ 


§ 141. Restrictions on the formation of corporations.—There 
shall be but one county society in a county, and but one town 
society in a town. 

‘A joint society may be formed for two, three or four towns, but 
the formation of such society shall not prevent the formation of 
separate town societies for such towns. 


L. 1855, ch. 425, § 6; R. S., 8th ed., 2016. 
Without change of substance.] 


§ 142. Annual fairs and premiums.— Every such corporation, 
the American institute in the city of New York, and the New 
York State agricultural society, shall hold annual fairs and 
exhibitions, and distribute premiums. 

Such a county or town corporation may, by a two-thirds vote 
of the members present and voting at a regular meeting, or at a 
special meeting, duly called for that purpose, fix the place where 
the annual fair and exhibition of the corporation shall be held. 

Such corporations and societies shall regulate and award pre- 
miums on such articles, productions and improvements as they 
deem best calculated to promote the agricultural and household 
manufacturing interests of the state, having special reference to 
the net profits which accrue or are likely to accrue from the mode 
of raising the crop, or stock, or fabricating the article exhibited, 
so that the award be given to the most economical or profitable 
mode of production. No premium shall be paid unless the person 
claiming the same, or to whom it is awarded, delivers in writing to 
the president of the corporation, society or institute an accurate 
description, as near as may be, of the process in preparing the soil, 
including the quantity and quality of the manure applied in rais- 
ing the crop, and the kind and quantity of food in feeding the 
animal, and the expense and product of the crop, or of increase in 


MEMBERSHIP CORPORATIONS LAW. 141 


value of the animal, with a view of showing the profit of cultivating 
the crop, or feeding and fattening the animal. 

[L. 1855, ch. 425, §§ 5, 10; R. S., 8th ed., 2016, . 

L. 1841, ch. 169, § 3; R. S., Sth ed., 2018, 

L. 1848, ch. 299, § 3; R. S., Sth ed., 2020. 

Consolidated without change in substance, except that the provision 
of § 10, that notice of a meeting to determine the question shall be 


published for four weeks, is omitted. The corporation can fix this by 
its by-laws.] 


$148 Police and magistrates on exhibition grounds,— The 
board of directors of any such corporation may appoint as many 
citizens of this stateas may be necessary to actas policemen at 
their exhibitions. Such policemen shall preserve order within and 
for a space of two hundred yards from and around the grounds 
of the corporation, protect the property within such grounds and 
space, and eject all persons improperly therein, or acting disorderly 
therein, or who neglect or refuse to pay the entrance fee or 
observe the rules prescribed by the corporation. They shall 
have the same power within such grounds and space, during 
the time such exhibition continues, and for twenty-four hours 
thereafter, that a constable has by law, in serving criminal process, 
making arrests and preserving the peace. No town or county 
shall be liable to pay any such policeman for services 
rendered under this section. Such corporations may regu- 
late or prevent. all kinds of theatrical, or circus, exhibitions and 
shows, huckstering and traffic in fruits, goods, wares and mer- 
chandise, of whatever description, and shall prevent all kinds 
of mountebank exhibitions or shows, for gain on the fair days and 
within a distance of two hundred yards of the fair grounds of 
such corporation, as it deems the same to obstruct or in any 
way interfere with the free and uninterrupted use of the high- 
Ways around and approaching such fair grounds. 

A justice of the peace of the county in which such grounds are 
situated, may, while upon such grounds, hold a court of special 
sessions, having the same duties, powers and jurisdictions over 
offenses committed upon such grounds and within two hundred 
yards of the boundaries thereof, as is had by a court of special 


142 MEMBERSHIP CORPORATIONS LAW. 


sessions of a town of such county over offenses committed in 
the town. The fines and penalties received by a justice of 
the peace under this section shall, before the close of the fair or 
exhibition at which the same are received, be handed over by 
him to such society, for its use, together with a written report 
of his proceedings during such fair or exhibition. The report 
shall be in all respects the same as an annual account rendered 
for services in criminal proceedings by a justice of the peace of 
a town to the board of town auditors. The justice shall receive 
as compensation for his services under this section his legal 
fees to be paid by such society. The justice shall include in his 
annual report to the board the offenses committed and the pro- 
ecedings had under this section, and the disposition made by 
him of fines and penalties collected. The justice shall enter in 
his regular criminal docket. the full proceedings of all matters 
coming before him under this section, stating each case sepa- 
rately; and the record of such proceedings shall be kept open for 
public inspection upon such grounds during such fair or exhibition. 
[L. 1859, ch. 86, §§ 1, 3; R. S., 8th ed., 2017, 
L. 1862, ch. 284; R. 8., Sth ed., 2017. 


L. 1893, ch. 602. 
Consolidated without change in substance] 


§ 144. Capital stock.— Such a corporation may, by a majority 
vote of the members thereof present and voting at a regular 
or regularly called meeting, and by filing a certificate to that 
effect in the county clerk’s office of the county where its certifi- 
cate of incorporation is filed, fix the amount of capital stock 
which such corporation shall have, not more than forty thousand, 
nor less than five thousand dollars, divide the same into shares of 
not less than ten dollars each, and issue such shares at not less 
than the par value thereof, to raise money for the purposes for 
which the corporation was created. An agricultural corporation 
incorporated under this chapter or a law repealed hereby, which 
lias issued or shall hereafter issue capital stock, entitling the hold- 
ers of the shares thereof to dividends from the profits of the cor- 
poration, shall be subject to the business corporations law, the 
stock corporation law and the general corporation law, and not 


MEMBERSHIP CORPORATIONS LAW. 143 


to the provisions of this article in conflict therewith, nor to arti- 
cle one of this chapter. 


[L. 1855, ch. 425, § 4; R. S., 8th ed., 2016. 

Re-enacts a part of § 4 without change of substance; but when 
such a corporation becomes a stock corporation, it is made subject to 
the stock corporation and the business corporations law, instead of article 
one of this chapter or the inconsistent provisions of this article.] 


§ 145. Annual report.— The directors of such a corporation, on 
or before February first in each year, shall make a verified report 
to the secretary of the New York State agricultural society of 
the transactions of the corporation for the preceding year, giving 
full details of the receipts and expenditures thereof, with a list 
of premiums awarded and to whom and for what awarded. 

[L. 1855, ch. 425, § 9; R. S., Sth ed., 2017. 
Without change of substance, except that the report is to be Dog ¢ 


by the directors instead of by the president secretary and 
treasurer, 


§ i146. Membership in state society.—The presidents of the 
county agricultural association ccrporations, incorporated under 
this chapter, or under a law repealed thereby, or delegates to be 
chosen by such associations annually, shall be ex officio members 
of the New York State agricultural society. 


[L. 1841, ch. 169, § 6; R. S., 8th ed., 2018, 
Without change of substance.] 





LAWS APPLICABLE TO AGRICULTURAL 
SOCIETIES. 


Laws 1855, ch. 425. 

§ 11. Former societies ratified.—All societies formed under 
chapter three hundred and thirty-nine of session laws, passed 
June eighth, eighteen hundred and fifty-three, are hereby 
declared to be as valid as if formed under this acti for the year 
eighteen hundred and fifty oi aot Hats Lee under this 

law at any time. 


144 MEMBERSHIP CORPORATIONS LAW. 


Laws 1881, ch, 657. 


§ L. Associations of farmers may lease grounds, etc.; cer- 
tificates of indebtedness.— Any association of farmers, residing 
in any neighborhood, town or county in this state, now, or hkere- 
after to be organized, and acting under a constitution and 
by-laws adopted by themselves for their guidance, which shall 
be filed in the clerk’s office of such town or county, and which 
are not inconsistent with the laws of this state, is hereby author- 
ized to lease and maintain grounds and structures for the 
exhibition and sale of the products of their farms or their skill, 
and for the instruction and recreation of its members and 
visitors. Any such association shall have authority to let, for 
rent, locations on their leased grounds to shopmen and persons 
wishing to furnish suitable refreshments for victualing members 
and visitors; to license peddlers to sell on their grounds articles 
of merchandise, not forbidden to be sold by any law of this state 
without license from the state; and in the name of such associa- 
tion and upon the action and direction of its officers, to sue for 
and ccllect the stipulated sums for such rentals and licenses, 
and to enforce the observance of its rules and regulations by 
the several members of its association. Amd such association is 
hereby empowered to issue certificates of indebtedness in 
amounts of five dollars each, providing that the whole amount 
shall not exceed the sum of one thousand dollars, which they 
may sell at a price not below the par value thereof, for the pur- 
pose of raising money for the erection of buildings, or for such 
other improvements as may be deemed necessary by a majority 
of the members of such association. 

§ 2. Preservation of the peace at meetings.— The county 
judge of any county in this state, wherein such a voluntary asso- 
ciation of farmers may exist, is hereby authorized, upon the 
nomination of the presiding officer, or the executive conamittee of 
such association, to appoint any number of reputable persons, 
citizens of such neighborhood, town or county, as special police- 
men or constables, who shall have authority to preserve the 
peace at any meeting of such association on its grounds or in 
the neighborhood thereof; and to protect the property of such 


MEMBERSHIP CORPORATIONS LAW. 145 


association or of any of its members, visitors, lessees or licensees 
while on such grounds or on the way, to or from such grounds. 
But such special policemen or constables shall have no authority, 
from such appointment, to act as policemen or constables, other 
than as herein authorized, except that they may arrest any 
person committing unlawful depredation on such grounds, or 
unlawfully injuring persons or property thereon, or on the way 
to or from such grounds, or otherwise committing breaches of 
the peace, any may take such persons so offending, when arrested, 
before some proper magistrate, to be dealt with according to lapv. 





AGRICULTURAL LAW. 
| Laws 1893, ch. 338. 

§ 88. Receipts and apportionment of moneys for the pro- 
motion of agriculture— Money appxepriated for the promotion 
of agriculture in this State, the distribution of which is not 
otherwise provided for by law shall be apportioned and distributed 
by the commissioner of agriculture among the various county 
agricultural societies and the American Institute in the city of 
New York as follows: One-half thereof shall be apportioned and 
distributed equally and the remainder in proportion to the actual 
premiums paid during the previous year by such societies and 
institute, exclusive of premiums paid for trials or tests of speed, 
skill or endurance of man or beast. All revenues collected by the 
State comptroller and yet undistributed from the tax collected 
from racing associations, pursuant to chapter one hundred and 
ninety-ceven of the laws of eighteen hundred and ninety-four, 
shall constitute a fund which shall be disbursed on behalf of the 
State for prizes for improving the breed of cattle, sheep and 
horses at the various fairs throughout the State, as hereinafter 
prescribed. Twenty-five per centum of the funds so collected 
shall be disbursed by the commissioner of agriculture among 
the agricultural societies, clubs, or expositions of the State, 
which have not, previous to the passage of this act, received 
appropriations from the State as follows: One-third shall be 

19 





146 MEMBERSHIP CORPORATIONS LAW. 


apportioned and distributed equally, and the remainder {in pro- 
portion to annual premiums paid during the past year by such 
society. Such sum shall only be paid to societies which have 
held fairs annually during each of the three years next preced- 
ing the passage of this act, and which have paid at their annual 
meeting or fairs during such three years, not less than one thou- 
sand dollars in the aggregate as premiums for agriculture, 
mechanical and domestic products, exclusive of the premiums 
paid for trials or tests of speed, skill or endurance of man or 
beast, and which shali file a statement of the amounts actually 
paid as such premiums during the past year, duly verified by the 
president and treasurer, with the commissioner of agriculture 
and the comptroller on or before the first day of July, eighteen 
hundred and ninety-five. Seventy-five per centum of such funds 
shail be disbursed by the commissioner of agriculture among the 
various county agricultural societies throughout the State, and 
the American Institute, in the city of New York, as follows: 
One-half shall be apportioned and distributed equally, and the 
remainder in proportion to the actual premiums paid during 
the previous year by such societies and institute, exclusive of 
premiums paid for trials or tests of speed, skill or endurance of 
man or beast. If there is no county agricultural society in any 
county, or it is not in active operation as such, the money which 
the county society of such county would be entitled to receive 
under this article, shall be apportioned among and paid to the 
several town or other agricultural sacieties in such 
county according to the amount of premiums paid, pro- 
vided such town societies sustain a public fair, with 
premium-list, which premium-list and reports of such town 
fairs shall be forwarded and made to the commissioner of agri- 
culture. All revenues, which shall be received by the comp- 
troller, and not distributed as hereiofore provided, and all 
moneys received by him from the tax collected from racing asso- 
ciations pursuant to chapter one hundred and ninety-seven of 
the laws of eighteen hundred and ninety-four, or hereafter other- 
wisa collected from racing associations, corporations or clubs, — 
shall constitute a fund which shall be annually disbursed on 
behalf of the State for prizes for improving the breed of cattle, — 


-_ 


MEMBERSHIP CORPORATIONS LAW, 147 


sheep and horses at the various fairs throughout the State as 
hereinafter prescribed. Thirty per centum of the funds so col« 
lected shall be disbursed by the commissioner of agriculture 
among the agricultural societies, clubs or expositions of the 
State, which have not, previous to the passage of this act, 
received appropriations from the State, as follows: One-third 
shall be apportioned and distributed equally and the remainder 
in proportion to annual premiums paid during the previous year 
by such society. Such sums shall only be paid to societies which 
shall have held fairs annually during each of the three years 
next preceding the passage of this act, and which shall have paid 
at their annual meeting or fairs during such three years not less 
than one thousand dollars in the aggregate as premiums for 
agricultural, mechanical and domestic products, exclusive of the 
premiums paid for trials or tests of speed, skill or endurance of 
man oz beast. Seventy per centum of such funds shall be dis- 
bursed by the commissioner of agriculture among the various 
county agricultural societies throughout the State, and the 
American Institute, in the city of New York, as follows: One- 
half shali be apportioned and distributed equally, and the 
remainder in proportion to the actual premiums paid during the 
previous years by such societies and institute, exclusive of pre- 
miuims paid for trials or tests of speed, skill or endurance of man 
or beast. If there is no county agricultural society in the 
county, or it is not in active operation as such, the money which 
the county society of such county would be entitled to receive 
under this act, shall be apportioned among and paid to the sev- 
eral town or other agricultural societies in such county according 
to the amount of premiums paid, provided such town sovieties 
sustain a public fair, with premium-lists, and reports of such 
town fairs shall be forwarded and made to the commissioner of 
agriculture. All societies other than county agricultural socie- 
ties shall hereafter on or before the first day of December in 
each year, file a statement in duplicate, duly verified by the 
president and treasurer, showing the amount of premiums paid 
at the last annual fair, exclusive of premiums paid for trials or 


test of speed, skill or endurance of man or beast, one of which 


148 MEMBERSHIP CORPORATIONS LAW. 


statements shall be filed in the office of the commissioner of 
agriculture and the other in the office of the comptroller, and no 
such society shall be hereafter entitled to receive such appropria- 
tions in any year in which the actual amount paid by it as such 
premiums is less than five hundred dollars. (Thus amended by 
L. 1895, ch. 820.) 

' Laws 1895, ch. 820. 


§ 2. The sum of ninety-five thousand nine hundred and eighty 
dollars and fifty-four cents, being the sum collected. from racing 
associations in pursuance of chapter four hundred and seventy- 
nine cf the laws of eighteen hundred and eighty-seven, as 
amended by chapter one hundred and ninety-seven of the laws 
of eighteen hundred and ninety-four, is hereby appropriated out 
of any moneys in the treasury not otherwise appropriated, to be 
distributed in the manner provided by section eighty-eight of the 
agricultural law, as amended by this act, and in the proportion 
provided by this act for the distribution of moneys already col- 
lected and yet undistributed, as hereinbefore recited. Such 
moneys shall be payable by the treasurer on the warrant of the 
comptroller on the order of the commissioner of agriculture. 

§ 89. Distribution of money appropriated for certain agricul- 
tural societies.— Whenever in any year there shall be appropri- 
ated the sum of twenty thousand dollars or more for the benefit 
of the several agricultural societies, clubs or expositions of the 
State, two thousand dollars of such amount shall be paid to every 
such society, club or exposition, which shall have held annual 
fairs or meetings during eaich of the three years next preceding 
such appropriation and which shall have paid at each of such 
annual fairs or meetings, during such three years, the sum of 
three thousand dollars as premiums for agricultural interests, 
exclusive of the premiums paid for trials or tests of speed, skill 
or endurance of man or beast. Such society, club or exposition. 
shall annually before the first day of December in each year file 
in the office of the commissioner of agriculture, a statement, veri- 
fied by its president and treasurer, showing the payment of such 
premiums, with thie amount and object thereof, together with the 
name of the persons to whom they were paid. A similarly veri- 


J 


a ie 


MEMBERSHIP CORPORATIONS LAW. 149 


fied duplicate of such statement shall be filed in the office of the 
compirolier. There shall at the same time be filed in the office 
of the comptroller a written offer to the effect that such society, 
club or exposition will act as the agent of the State for the dis- 
tribution and payment of the money so appropriated as premiums 
at its annual fair or meeting for the promotion of agricultural 
interests, together with a bond executed to the people of the 
State, signed in its namie by the president and treasurer thereof, 
in such amount and with such sureties as the comptroller shall 
approve, conditioned for the faithful performance of its duties as 
such agent. Any such society, club or exposition receiving such 
sum of two thousand dollars as herein provided shall not receive 
any portion of the moneys collected from racing associations or 
moneys already appropriated for the benefit of county agricul- 
tural societies, (Thus amended by L. 1895, ch. 587.) 

§ 90. Annual report to the commissioner of agriculture and 
state society The president and treasurer of any agricultural 
society which receives any money of the state or acts as the 
agent of the state in the distribution of money of the state as 
premiums, shall annually before the fifteenth day of December, 
transmit to the commissioner of agriculture a detailed account 
of the expenditure or distribution of all such moneys as shall 
have come into their hands during the preceding year, and of 
such other moneys as they may have received from voluntary 
contributions for distribution as premiums, stating to whom, and 
for what purpose paid, with the vouchers therefor. The presi- 
denis of the several county societies and of the American insti- 
tute shall annually transmit in the month of December, to the 


executive committee of the New York state agricultural society, 


all such reports or returns as they are required to demand from 
applicants, for premiums, together with an abstract of their 


_ proceedings during the year which shall be examined by such 
executive committee, and they shall condense, arrange and report 


the same, with a statement of their own proceedings to the legisla- 
ture on or before the first day of March in each year. 

- § 91. Lease of grounds of agricultural societies and corpora- 
tions.— Any agricultural society or corporation, owning or pos 


150 MEMBERSHIP CORPORATIONS LAW. 


sessing grounds in a county of this state having a population of 
more than three hundred thousand and less than six hundred 
thousand may lease such grounds for any lawful purpose except 
running races not inconsistent with the use thereof for the pur- 
poses of the society or corporation, for such. time or times as said 
grounds may not be needed by any such agricultural society or 
corporation for its own purposes. 

§ 147. Of the laws enumerated in the schedule hereto annexed 
that portion specified in the last column is repealed. 


[As to the effect of repeal, see general corporation law, §§ 35, 36; statu- 
tory construction law, §§ 31-83.] 


§ 148. Wher to take effect.— This chapter shall take effect on 
September first, eighteen hundred and ninety-five. 


SCHEDULE OF LAWS REPEALED. { 


Laws of Chapter. Sections. 


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; MEMBERSHIP CORPORATIONS LAW. 


| Schedule of Laws Repealed — (Continued), 


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except §§ 5, IL 


152 


Laws of 


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1877. 


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1877. 
1877. 
1879. 
1879. 
1879. 
. 1879. 
1880. 
1880. 
1880. 
1881. 
1881. 
1881. 
1881. 
1881. 
1881. 
1881. 
1881. 
1881. 
1883. 
1884. 
1884. 
1884. 
1885. 
1885. 
1885. 
1886. 
1886. 
1886. 
1886. 
1887. 
1887. 
1887. 


MEMBERSHIP CORPORATIONS LAW. 


Schedule of Laws Repealed — 


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190. 
346. 
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MEMBERSHIP CORPORATIONS LAW.: 


Schedule of Laws Repealed — (Continued), 


Laws of 


1887 


1887. 
1888. 


1888. 


1888 


1888. 
1888. 
1888. 


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1888. 
1889. 
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1890... 
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154 MEMBERSHIP CORPORATIONS LAW. ; 


Schedule of Laws Repealed — (Continued), 


Laws of Chapter. 


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DISSOLUTION OF MEMBERSHIP CORPORATIONS, 


All except libraries may be dissolved by the Attorney-General on appli- 
eation of the creditors, pursuant to §§ 1784 to 1796 of the Code of 
Civil Procedure; by the Attorney-General when directed by the Legislature, 
pursuant to §§ 1797 to 1803 of the Code of Civil Procedure; and voluntarily, 
pursuant to §§ 2419 to 2431 of the Code of Civil Procedure, 


APPENDIX TO THE MEMBERSHIP CORPORATIONS LAW 


CONTAINING THE 


LAWS REPEALED THEREBY. 





‘(Laws 1796, chap. 43, R. S., 8th ed., 2033) 

‘Whereas, a disposition for improvement in useful knowledge 
has manifested itself in various parts of this state, by associating 
for procuring and erecting social and public libraries: And 
whereas it is of the utmost importance to the public that the 
sources of information should be multiplied and institutions for 
that purpose encouraged and promoted: 

Section 1. Be it therefore enacted by the people of the State of 
New York, represented in Senate and Assembly, That from and 
after the passing of this act, it shall and may be lawful for any 
number of persons, not less than twenty, in any county, town, 
village or neighborhood, who shall subscribe in the whole not 
less than forty pounds, and who shall by writing under their hands 
signify their consent and desire to associate themselves together 
for the purpose of procuring and erecting a public library, to 
assemble on the second Tuesday of the month in which they shall 
determine to meet at a place previously agreed on by a majority 
of the subscribers, to elect, nominate and appoint not less than 
five nor more than twelve of their number as trustees, to take 
charge of the moneys belonging to the corporation thereby erected, 
and to transact all affairs relative to the same. 

§ 2. And be it further enacted, That the said election to be held 
as aforesaid shall be conducted in the following manner, to wit: 
That whenever two-thirds of the subscribers shall assemble at 
the time and place previously agreed on and appointed, they shall 
proceed to elect a chairman by ballot from among themselves who 
shall preside at such election, receive the votes of the subscribers 
and be the officer to return the names of those who by plurality 
of voices shall be elected to serve as trustees for the said corpora- 
tion; that the said returning officer shall immediately after said 
election, certify under his hand and seal the names of the persons 
elected to serve as trustees for said library, in which certificate 
the style, name or title of the said corporation (which shall for 
ever thereafter be the style, name or title by which the said 
corporation shall be distinguished and known), shall be particu- 


156 LAWS REPEALED BY MEM. CORP. LAW, 


(Laws 1796, ch. 48; R. 8. 8th ed., 2034.) 


larly mentioned and described, which said certificate being first 
duly proved or acknowledged before the chancellor of this state, 
or one of the judges of the supreme court, or any one of the 
judges of the court of common pleas of the county for the time 
being, in the same manner in which deeds or other writings have 
usually been proved or acknowledged, shall be forthwith recorded 
by the clerk of the county for the time being, in a book to be 
kept by him for that purpose, for which he shali receive a fee 
of eight shillings and no more. 

§ 8. And be it further enacted, That the persons so elected, 
returned and registered, shall be and hereby are declared to 
be trustees for said library, and their associates, and such other 
persons as shall from time to time become members of the cor- 
poration hereby authorized to be erectied, shall be and hereby 
are ordained, constituted, appointed and declared to be one body 
corporate and politic, in fact and in name, by the name, style 
or title mentioned and described in the said certificate so to be 
recorded as aforesaid, and by that name shall have succession, 
and they and their successors shall and may forever thereafter 
by the same name be able and capable in law to sue and be 
sued, implead and be impleaded, answer and be answered unto, 
defend and be defended in all courts of common law_or equity 
whatsoever, in all manner of actions, suits, causes, controversies, 
matters and things whatsoever, and that they and their success- 
ors shall have a common seal, and may break, alter and change 
the same at their discretion; and also, that the said trustees 
and their successors by the same name and title described in 
said certificates from the time of their election aforesaid shall 
be capable in law of purchasing, holding and conveying any estate, 
real or personal, for the use of the said corporation: Provided, 
Such real and personal estate so held shall not at any one 
time exceed the annual value of five hundred dollars, exclusive 
of the books and of the annual payments which shall be directed 
to be made by the members of the said corporation. 


[Library corporations are not authorized to incorporate under 
this chapter, but future incorporations must be made by the 
regents in pursuance of the University Law (L. 1892, ch. 378). 
Library corporations heretofore incorporated under L. 1796, ch. 
43, will be governed by the general provisions of this chapter 
applying to all membership corporations. The general powers 
of such corporations are superseded by § 11 of the Gen. Corp. L. 
The power to hold property is superseded by Gen. Corp. L, 
§ 12. which authorizes such corporations to hold property of the 
value of $3,000,000, the clear annual income of which does not 
exceed $500,000.F 


LAWS REPEALED BY MEM. CORP. LAW. 157 


(Laws 1796, ch. 48; R.S., 8th ed., 2034.) 


_ § 4. And for the better execution of the aforementioned pur- 
poses, Be it further enacted, That forever hereafter there shall not 
be less than five nor mere than twelve trustees for every library 
so incorporated as aforesaid, who shall hold their offices for one 
year, and until others be elected in their places, and shall manage 
the business of the said corporation; and that there shall forever 
hereafter be one chairman of the said trustees, one treasurer and 
one librarian to be appointed in the manner hereinafter men- 
tioned; and that it shall 'be lawful for the said trustees, in their 
discretion, whenever they conceive it necessary, to appoint one 
and the same person treasurer and librarian. 


F Library corporations heretofore incorporated under this act 
will continue to have the same number of trustees, unless they 
change them pursuant to section 14 of this chapter. By section 
29 of Gen. Corp. Law the directors are given the general power to 
manage the affairs of the corporation. The power to appoint a 
librarian is omitted. By section 8 of this chapter, the members 
can regulate the appointment of officers and empleyes by the 
enactment of by-laws.} 


§ 5. And in order to keep up a perpetual succession of trustees, 
Be it further enacted, That the offices of the said first trustees 
shall determine in the following year on the second Tuesday in 
the same month in which they were chosen, and that on the first 
Tuesday in the same month in which the first election was held, 
in every year forever thereafter there shall be a general meeting 
of the members of the corporation at some convenient place to be 
from time to time ascertained and fixed by the by-laws of the 
said corporation, and that then and there by plurality of votes 
of such members as shall so meet, not less than five nor more than 
twelve trustees shall be elected by ballot to serve the ensuing 
year; that any person holding more than one right in said library 
shall ‘be entitled to one vote for each right he or she shall hold in 
the same; that the trustees of the said library shall annually at 
their first meeting on or after the day in which their offices com- 
mence, appoint one of the said trustees their chairman; that in 
case of the death, removal, refusal or neglect to serve of the chair- 
man for the time being, it shall be lawful for the trustees of the 
said library at any of their meetings to appoint another chairman 
instead of the one dying, removing, refusing or neglecting to serve 
as aforesaid, to remain in office till the expiration of the time dur- 
ing which his predecessor was entitled to serve; and when and as 
often as any vacancy shall happen by the death, removal, resigna- 
tion or neglect to serve of any of the said trustees, it shall be law- 
ful for the chairman of the said trustees, or on his neglect oF 


158 LAWS REPEALED BY MEM. CORP. LAW, 


(Laws 1796, ch. 43; B.S, 8th ed., 2035.) 


refusal for any other two of the said trustees, to summon a 
meeting of the members of the said corporation, at a place 
fixed by the by-laws of the said corporation for the purpose 
of electing another or other person or persons instead of such 2s 
shall have so died, removed, refused or neglected to serve as afore- 
said, and that such person or persons so to be chosen trustee or 
trustees at such meeting as last aforesaid, shall respectively remain 
in office during such time as the person in whose stead such trus- 
tee shall be chosen would have done in case such death, removal 
or refusal had not happened, and no longer; and that the trustees 
of the said library shall, at every such annual meeting of the 
members of the said corporation, exhibit to the members a state 
of the said library, the minutes of the proceedings of the trustees 
during the year immediately preceding such meeting, with the 
treasurer’s and librarian’s accounts, stating the amount of receipts 
and expenditures during such year. 


{Section 8 of revision provides that the by-laws may prescribe 
the manner of holding elections, filling of vacancies, who is 
entitled to vote, the number of officers, and the manner of choos- 
ing them. Section 10 of revision provides for filling vacancies in 
board of directors, where no by-law provides therefor. By section 
11 of revision the directors are required to make an annual 
report.J 


§ 6. And be it further enacted, That the said trustees shall have 
stated meetings once in every quarter in every year, at such time 
and place as shall from time to time be appointed for that pur- 
pose, that the chairman or any two trustees of the said library 
for the time being shall and may from time to time, as occasion 
may require, summon and call together, at such place as shall 
from time to time be appointed by the by-laws of the said cor- 
poration, the trustees of the said library, giving them at least two 
days’ previous notice of such meeting; that the chairman and a 
majority or more of the said trustees shall form a board of 
trustees, and that in the absence of the chairman, the trustees 
so met shall choose another to serve on that occasion, that the 
chairman shall have a casting vote and no other, that the chair- 
man and a majority of the trustees so met shall have full power 
and authority to adjourn, from day to day, or for such other time 
as the business of the said corporation may require, and from 
time to time to appoint, and at their pleasure to displace a treas- 
urer and librarian of the said library, and to appoint other or 
others in their stead and place, to ascertain the compensation 
to be allowed the treasurer or librarian or either of them for 
their service in their stations respectively, and to regulate and 


LAWS REPEALED BY MEM. CORP. LAW, 159 


(Laws 1796, ch. 43; R. S., 8th ed., 2036.) 


appoint to them the said treasurer and librarian or either of 
them their respective powers, trusts and duties; to direct the 
application of moneys belonging to the said corporation to the 
purchase of such books and apparatus as they shall think proper, 
to the providing of a room or house for the safe keeping of the 
books of the said library, and to transact, do, manage and per- 
form, in the name of the said corporation, all and every act and 
acts, thing and things whatsoever which shall be necessary to be 
done, and which the trustees of said library are by this law 
authorized to do; and to make, frame, constitute, establish and 
ordain, from time to time, and at all times hereafter, such laws, 
constitutions, ordinances and regulations for the government of 
the officers, members and servants of said corporation, for regulat- 
ing the terms upon which the books of the said library shall be 
lent out both to the members of the said corporation and others, 
for fixing and ascertaining the times and places of the quarterly 
meetings of the said trustees, for altering, fixing and ascertaining 
the places of meeting of the members of the said corporation, for 
the election of trustees, for regulating the management and dis- 
position of the books of the said library, and the moneys, funds 
and effects belonging to the said corporation, the mode of trans- 
ferring rights in the said library from one person to another and 
all other the business and affairs whatever of the said corporation, 
as they or the major part of them so legally met shall judge best 
for the general good of said corporation, and for the more effectual 
promoting, increasing and preserving the said library, and the 
same or any of them to alter, amend or repeal, from time to time, 
as they or a major part of them so met shall think proper: Pro- 
vided, such laws, constitutions, regulations or ordinances be not 
repugnant to the laws of this state. 


fSection 8 of revision authorizes the adoption of by-laws, pre- 
scribing the time of meeting of directors. Otherwise the matter 
is left to the discretion of the directors under the general power 
to manage the affairs of the corporation. The general power of 
directing application of moneys, etc., is covered by gencral cor- 
porations law, section 29, authorizing the directors to manage the 
affairs of the corporation. The power to adopt by-laws in the 
first instance is vested in the members by section 8 of revision. 
But by section 29 of general corporation law, the directors are 
given the power to adopt a by-law, where the members have 
failed to do so.J 


§ 7. And be it further enacted, That it shall and may be lawful 
for each and every of the members for the time being of the 
said corporation, his or her executors, administrators and assigns, 


160 LAWS REPEALED BY MEM. CORP. LAW, 


(Laws 1796, ch. 43; R. S., 8th ed., 2036.) 


to give, sell, alien, assign, devise and dispose of their respective 
rights in the said library, and that their respective assigns shall 
be members of the said corporation, and shall be entitled to 
all and every the same rights ané privileges in said library 
and said corporation as the original members are entitled to 
by this act: Provided, That a part of a right in said library 
shall not entitle the proprietor or owner thereof to any privilege 
whatsoever in said library or corporation. 


{This section is omitted. By section 9 of revision it is pro- 
vided that membership in a membership corporation is deter- 
mined by the member’s death, voluntary withdrawal or expulsion, 
and that thereon his rights and interests in the corporation 
cease, unless the by-laws otherwise provide.] 


§ 8. And be it further enacted, That it shall and may be law- 
ful at such meeting of a majority or more of the said trustees 
of the library for the time being, to make any by-laws, consti- 
tutions, or ordinances of the said corporation, to admit under 
the common seal of the said corporation such and so many 
persons, members of the said corporation, as they shall think 
beneficial to the said library, which members so admitted shall 
be entitled to have, hold, and enjoy all and every the same 
rights and privileges as the original members are entitled to 
by this act. 


{Section 8 of revision authorizes the corporation to regulate 
by by-laws the admission and rights of members.] 


§ 9. And be it further enacted, That each and every member 
of the said corporation for the time being, shall, on or before 
the first Tuesday in the month fixed for the election of trustees, 
annually pay to the treasurer of said library, for the use of 
the said corporation, the sum or sums which shall be fixed by 
the by-laws of said corporation, and that whenever any of the 


members of the said corporation shall neglect to pay the said 


annual sum, or any other sum which of right shall become 
due to the corporation, for the space of forty days next after 
the day on which the same ought to have been paid, that then 
the person or persons from whom the same shall be due, shall 
be precluded from exercising any of the privileges to which he 
became entitled by virtue of his being or becoming a member 


| 


a i 


of the said corporation, until such sums shall be fully satisfied; — 


and if such sums shall not be paid within two years after any 
such sums shall become due as aforesaid, that then and after 


i 


LAWS REPEALED BY MEM. CORP. LAW. 161 


(Laws 1825, ch. 19; R. S., 8th ed., 2086.) 


the expiration of two years from the time such payment shall 
become due, that the person or persons from whom the same 
shall become due, shall thereupon forfeit and be utterly excluded 
from all his, hers or their rights and privileges in the said 
library and corporation. 


fFAll matter relating to fees and dues of members are fixed 
by by-laws adopted by the corporation, pursuant to section 8 of 
revision. 

(Laws 1825, chap. 19; R. S., Sth ed., 2036.) 

Section 1. Be it enacted by the People of the State of New 
York, represented in Senate and Assembly, That it shall be lawful 
for the trustees of all library companies, formed by virtue of the 
act above entitled, to have stated meetings semi-annually or 
quarterly, at such time and place as shal) from time to time he 
appointed by a majority, of such trustees for such purpose, any- 
thing in the sixth section of the act hereby amended to the :on- 
trary thereof in any wise notwithstanding, and at such meetings 
to do and perform all duties which, in and by the said act hereby 
amended, they are empowered and authorized to do and perform. 


FSection 29 of Gen. Corporation L. gives to the directors the 
general power to manage affairs of corporation, which includes the 
power of holding regular meetings.] 


(L. 1841, ch. 169; R. S, Sth ed., 2018) 


§ 3. The New York State Agricultural Society and the several 
county agricultural societies now formed or which shall be formed 
in this state, during the continuance of this act, shall annually 
elect such and so many officers as they shall deem proper; and it 
shall be the duty of such officers annually, to regulate and award 
premiums on such articles, productions and improvements as they 
may deem best calculated to promote the agricultural and house- 
hold manufacturing interests of this state, having especial refer- 
ence to the net profits which accrue, or are likely to acerue, from 
the mode of raising the crop or stock, or the fabrication of the 
article thus offered, with the intention that the reward shall be 
given for the most economical or profitable mode of competition; 
_ provided always that before any premium shall be delivered, the 
person claiming the same, or to whom the same may be awarded, 
shall deliver in writing to the president of the society, as accurate 
a description of the process in preparing the soil, including the 
quantity and quality of the manure applied, and in raising the 
crop, or feeding the animal, as may be; and also of the expense 
and product of the crop, or of increase in the value of the animal, 


21 


162 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1841, ch. 169; R. S., 8th ed., 2018.) 


with the view of showing accurately the profit of cultivating the 
crop, or feeding or fattening the animal. 


fhe first clause of § 3 is covered by § 8 of revision, which 
authorizes the by-laws to regulate the number of officers, 
The remainder of the section is re-enacted without change of 3sub- 
stance in § 142 of revision.] 


§ 6. The presidents of the several county societies, or a delegate, 
to be chosen by them annually for the purpose, shall be ex officio 
members of the New York State Agricultural Society. (Thus 
amended by L. 1844, ch. 336.) 


[Section 6 is re-enacted without change of substance in § 146 
of revision. 
(L. 1847, ch. 183; R. 8., 8th ed., 1935.) 


Section 1. Any number of persons residing in this state, not 
less than seven, who shall desire to form an association for the 
purpose of procuring and holding lands to be used exclusively 
for a cemetery, or place for the burial of the dead, may meet at 
such time and place as they or a majority of them may agree, 
and appoint a chairman and secretary by the vote of a majority 
of the persons present at the meeting, and proceed to form an 
association by determining on a corporate name by which the 
association shall be called and known; by determining on the 
number of trustees to manage the concerns of the association, 
which number shall not be less than six, nor more than twelve; 
and thereupon may proceed to elect by ballot the number of 
trustees so determined upon; and the chairman and secretary 
shall immediately after such election divide the trustees by lot 
into three classes; those in the first class to hold their office 
one year, those in the second class two years, and those in the 
third class three years. But the trustees of each class may be 
re-elected if they shall possess the qualifications hereinafter 
mentioned. The meeting shall also determine on what day in 
each year the future annual elections of trustees shall be held. 
Any association formed under this act, may in its articles of 
incorporation designate a certain percentage of avails received 
from the sale of lots (after the debts for the purchase of any 
lands for the association are paid) which shall be set aside, and 
remain as a permanent fund forever; the avails thus set apart 
shall be invested by the trustees of the association in safe 
securities, and the income, and the income only, to be used 
under the direction of the trustees for the improvement, pre- 
servation and embellishment of the cemetery grounds of the 


LAWS REPEALED BY MEM. CORP. LAW. 163 


(Laws 1847, ch. 183; R. 8, 8th ed., 1935.) 
association, and not for the purchase of lands nor the erection 
of buildings. The percentage of the avails received from the 
sale of lots to be thus set aside shall not in any case be reduced 
from, or below the percentage stated in its articles of incorpora- 


tion. (As amended by L. 1893. ch. 34.) 


FSection 1 is re-enacted witnout change of substance in § 41 
of revision, except that maximum number of directors is made 
fifteen.J 


§ 2. The chairman and secretary of the meeting shall, within 
three days after such meeting, make a written certificate, and 
sign their names thereto, and acknowledge the same before an 
officer authorized to take the proof and acknowledgment of con- 
veyances in the county where such meeting shall have been held, 
which certificate shall state the names of the associates who 
attended such meeting; the corporate name of the association 
determined upon by the majority of the persons who met; the 
number of trustees fixed on to menage the concerns of the asso- 
ciation, the names of the trustees chosen at the meeting and 
their classification and the day fixed on for the annual election 
of trustees; which certificate it shall be the duty of the chair. 
man and secretary of such meeting to cause to be recorded in 
the clerk’s office of the county in which the meeting was held, 
in a book to be appropriated to the recording of certificates of 
incorporation. 


[That portion of § 2 prescribing what the certificate shall 
contain and where it shall be filed is contained in § 41 of revision 
which, however, requires the certificate to be acknowledged by 
seven or more persons instead of only by the chairman and 
secretary of the meeting. Nor does § 41 of revision require the 
names of all the associates attending the first meeting to be 
inserted in the certificate, The provision of § 2 relating to 
the manner of acknowledgment is not re-enacted as it is already 
covered by State Const. Law, § 15, while the provision relating to 
the recording of the certificate is not re-enacted.} 


§ 3. Upon such certificate, duly acknowledged as aforesaid being 


_ recorded, the association mentioned therein shall be legally incor- 


porated, and shall have and possess the general powers and privi- 
leges and be subject to the liabilities and restrictions contained 
in the third title of the eighteenth chapter of part first of the 
Revised Statutes. The affairs and property of such associations 
shall be managed by the trustees, who shall annually appoint from 
among their number a president and a vice-president, and shall 


164 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1847, ch. 133; R. S., 8th ed., 1935.) | 

also appoint a secretary and a treasurer, who shall hold their 
places during the pleasure of the board of trustees; and the trus- 
tees may require the treasurer to give security for the faithful 
performance of the duties of his office; and shall have power to fill 
any vacancy in the office of president or vice-president occurring, 
during the year for which they hold their office. (Thus amended 
by L. 1852, chap. 280.) 


[The first sentence is not re-enacted as it is covered by § 11 
of the General Corp. L. The provision relating to the manage- 
ment of the property is covered by Gen. C. L., § 29; the remainder 
of the first clause of the second sentence is covered by § 8, 
which authorizes the by-laws to provide for the selection of offi- 
cers. The provisions authorizing the directors to require security 
from the treasurer and to fill vacancies in the office of president 
and vice-president are not expressly re-enacted.] 


§ 4. Any association incorporated under this act may take by 
purchase or devise, and hold, within the county in which the 
certificate of its incorporation is recorded, not exceeding two 
hundred acres of land, or such further quantity as the legislature 
has prescribed or may prescribe, to be held and occupied exchus- 
ively for a cemetery for the burial of the dead. Such lands or 
such parts thereof as may from time to time be required for that 
purpose shall be surveyed and subdivided into lots or plats of 
such size as the trustees may direct, with such avenues, paths, 
alleys, walks and ornamental plats as the trustees may .deem 
proper, and a map or maps of such surveys shall be filed and kept 
in the office of the association open to the inspection of all per- 
sons. The trustees must fix and determine the priees of the 
burial lots or plats and the conditions and restrictions imposed 
upon the use of such lots or plats, and keep a copy of the sched- 
ules of such prices and of such conditions and restrictions plainly 
printed and publicly posted in the principal offices of the associa- 
tion, open at all reasonable times to the inspection of all persons, 
and the trustees shall sell and convey the lots or plats designated 
on such maps upon payment of the prices sa fixed and determined, 
subject to such conditions and restrictions as have been imposed 
upon the use of such lot or plats at that time adopted and there- 
after to be adopted by the trustees of such association; provided, 
however, that the trustees shall not be required to sell and convey 
more than one lot or plat to any one person. But any city or 
town in which the lands of such association are situated and any 
incorporated village located wholly or in part in such town may 
purchase such reasonable number of lots or plats in such proper 


LAWS REPEALED BY MEM. CORP. LAW, 16a 


(Laws 1847, ch. 133; R. 8. 8th ed, 1936.) 


portion of the lands of such association for the interment of 
strangers and other persons who may die in such town or village 
under such circumstances that it would be unreasonable to 
require payment for the privileges of making such interment; and 
such city, town or village or the county in which such lands are 
situated may also purchase other lots or plats as may be proper 
for the suitable burial of such soldiers as shall be buried at pub- 
lic expense. The conveyances shall be executed under the 
common seal of the association and signed by the president or 
vice-president and treasurer of the association. Any association 
incorporated under this act may hold personal property to an 
amount not exceeding five thousand dollars, or such further 
amount as the legislature has prescribed or may prescribe, besides 
what may arise from the sale of lots or plats. (As amended by 
L. 1891, ch. 382.) 


[The first sentence is re-enacted in § 45 of revision with- 
out change of substance. The second sentence relating to the 
surveys of lots is in § 46 of revision. The third sentence, 
relating to the prices of lots and the sale thereof is re-enacted 
in § 49 of revision, but the use only of the lot can be sold. 
The power of municipalities to purchase lots is omitted here. It 
properly belongs in the Gen. Municipal Law. The manner 
of executing conveyance is in § 49 of revision. The last 
sentence is omitted being covered by Gen. Corporation L, §§ 11, 
12.] 


§ 5. The annual election for trustees to supply the place of 
those whose terms of office expire shall be holden on the day 
mentioned in the certificate of incorporation, and at such hour 
and place as the trustees shall direct, at which election shall be 
chosen such number of trustees as will supply the places of those 
whose terms expire. But the trustees of any corporation organ- 
ized under this act shall have power, by resolution of a majority 
of all of said trustees, to change the time for the annual election 
of trustees, as fixed in their act of incorporation; but no such reso- 


- lution snall take effect until sixty days after the same shall have 


—  < 


% > 


been published six successive weeks, once a week, in some news- 
paper published in the city or county where the cemetery of the 
said association is situated, and a copy of said resolution, certi- 
fied by the president and secretary thereof, shall have been filed 
in the office of the clerk of the county where their certificate of 
incorporation is recorded. The trustees chosen at any clection 
subsequent to the first shall hold their places for three years, and 
until others are chosen to succeed them. The election shall be 


166. LAWS REPEALED BY MEM, CORP, LAW, 


(Laws 1847, ch. 133; R. S, Sth ed, 1936.) 


by ballot, and every person of full age who shall be proprietor 
of a lot or plat in the cemetery of the association, containing not 
less than ninety-six square feet of land, or if there are more than 
one proprietor of any such lot or plat, then such one of the pro- 
prietors as the majority of joint proprietors shall designate to 
represent such lot or plat, may, either in person or by proxy, give 
one vote for each plat or lot of the dimensions aforesaid, and the 
persons receiving a majority of all the votes given at such election 
shall be trustees to succeed those whose term of office expires. 
If at any such election one-fifth in number of the said proprietors 
shall not, in person or by proxy, vote thereat, then the trustees to 
be chosen shall be elected and chosen by the existing trustees, or 
a majority of them, unless such trustees to be chosen shall be 
elected and chosen by the voters of holders of unredeemed ecertifi- 
cates or bonds given for the purchase or improvement of said 
cemetery grounds, pursuant to chapter one hundred and sixty- 
three of the laws of eighteen hundred and sixty; and the existing 
trustees shall, in all cases, hold their places until their successors 
are elected and qualified. But in all elections after the first, the 
trustees shall be chosen from among the proprietors of lots or 
plats. But no proxy shall be voted upon at any election for 
trustees that has not been executed within ten months prior to 
such election; and the trustees shall have power to fill any vacancy 
in their number occurring during the period for which they hold 
their office. Public notice of the annual elections shall be given 
in such manner as the by-laws of the corporation shall prescribe. 
(Thus amended by L. 1890, ch. 229.) 


[The first sentence of § 5 is not re-enacted, as it is unneces- 
sary. The time for holding the annual meeting may be changed 
pursuant to § 15, by filing supplemental certificate. The 
by-laws may prescribe the term of office of trustees. Section 48 
of revision provides for who may vote at corporate meetings. 

Vacancies in the board of directors cecurring other than by expi- 
ration of term, may be filled by the board until the next annual 
election instead of for the remainder of the term, pursuant to 
section 14 of revision.] 


§ 6. The trustees at each annual election shall make reports to 
the lot proprietors of their doings, and of the management and 
condition of the property and concerns of the association. If the 
annual election shall not be held on the day fixed in the certificate 
of incorporation, the trustees shall have power to appoint another 
day not more than sixty days thereafter, and shall give public 


LAWS REPEALED BY MEM. CORP. LAW. 167 
(Laws 1847, ch. 133; R. S, 8th ed, 1936.) 


notice of the time and place, at which time the election may be 
held with like effect as if holden on the day fixed on in the certifi- 
cate. The office of the trustees chosen at such time to expire 
at the same time as if they had been chosen at the day fixed by 
the certificate of incorporation. 


EBy § 11 of revision the directors are required to make 
annual report. Section 24 of Gen. C. L. provides for holding elec- 
tions where not held on day appointed.] 


§ 7. All lots or parts of lots or plats which shall be conveyed by 
the association as a separate lot or plat, shall be indivisible, but 
may be held and owned in undivided shares; but any lots or plats 
or parts of lots or plats remaining unsold, and in which there shal] 
have been no interment, may, by order of the trustees be resur- 
veyed, enlarged, subdivided or altered in shape or size, and 
designated by numbers or otherwise on any map or maps which 
may be filed and kept pursuant to the fourth section of this act. 
One-half at least of the proceeds of all sales of lots or plats shall 
be first appropriated to the payment of the purchase money of the 
lands acquired by the association until the purchase-money shall 
be paid, and the residue thereof to preserving, improving and 
embellishing the said cemetery grounds and the avenues or roads 
leading thereto, and to defraying the incidental expenses of the 
cemetery establishment; and after the payment of the purchase. 
money and the debts contracted therefor, and for surveying and 
laying out the land, the proceeds of all future sales shall be applied 
to the improvement, embellishment and preservation of such 
cemetery, and for incidental expenses, and to no other purpose or 
object unless expressly authorized by law. Associations formed 
under this act may also agree with the person or persons from 
whom cemetery lands shall be purchased, to pay for such lands, as 
the ‘:purchase-price thereof, any specified share or portion not 
exceeding one-half the proceeds of all sales of lots or plats made 
from such lands, in which case the share or portion of such pro- 
ceeds so agreed upon, not exceeding one-half thereof, shall be first 
appropriated and applied to the payment of the purchase-money 
of the land so acquired, and the residue thereof shall be appropri- 
ated to preserving, improving and embellishing the said cemeciery 


(Laws 1847, ch. 133; R. 8, 8th ed., 1937.) 


grounds, and the avenues, paths and roads therein and leading 
thereto, and to defraying the incidental expenses of the cemetery 
establishment. In all cases where cemetery lands shall be pur- 


168 LAWS REPEALED BY MEM. CORP. LAW, |! 


(Laws 1847, ch. 183; R. S, 8th ed., 1937.) 


chased and agreed to be paid for in the manner hereinbefore pro- 
vided, the prices for lots or plats specified in the by-laws, rules 
and regulations first adopted by such associations, shall not be 
changed without the written consent of a majority in interest of 
the persons from whom the cemetery lands were purchased, their 
heirs, representatives or assigns. (Thus amended by L. 1879, 
chap. 108.) 


[The first part of the above section is re-enacted in § 49 of 
revision, with the following change: Instead of being indivisi- 
ble lots, may be divided with the consent of the lot-owner and the 
corporation. By § 46 the corporation is authorized to 
divide unsold lots or plats. 

The remainder of the section is re-enacted without change of 
substance in § 50 of revision.] 


[Section 8 repealed by L. 1886, chap. 593.] 


§ 9. Any association incorporated pursuant to this act, may 
take and hold any property, real or personal, bequeathed or given 
upon trust, to apply the income thereof under the direction of the 
trustees of such association, for the improvement or embellish. 
ment of such cemetery, or the erection or preservation of any 
building, structures, fences or walls, erected or to be erected upon 
the lands of such cemetery association, or upon the lots or plats 
of any of the proprietors; or for the repair, preservation, erestion 
or renewal of any tomb, monument, gravestone, fence, railing, or 
other erection, in or around any cemetery lot, or plat; or for plant- 
ing and cultivating trees, shrubs, flowers or plants, in or around 
any such lot or plat, or for improving.or embellishing such seme- 
tery, or any of the lots or plats in any other manner or form, con- 
sistent with the design and purposes of the association according 
to the terms of such grant, devise or bequest. 


[Section 9 is re-enacted without change of substance in § 45 
of revision. 


[Section 10 is not repealed.] 


§ 11. Whenever the said land shall be laid off into lots or 
plats, and such lots or plats, or any of them, have been trans- 
ferred to individual holders, and after there has been an inter- 
ment in a lot or plat, so transferred, or aéter the death of 
the holder or proprietor of any lot or plat, such lot or plat, from 


‘LAWS REPEALED BY MEM. CORP. LAW. 169 


(Laws 1847, ch. 133; R. S., 8th ed., 1938.) 
the time of such first interment, or from the time of such death, 
shall be forever thereafter inalienable, and shall, upon the death 
of the holder or proprietor, descend to the heirs-at-law of such 
holder or proprietor and to their heirs-at-law forever, provided 
that any one or more of such heirs-at-law may release to any 
other of the said heirs, or any one or more of two or more 
joint-owners, may release to any other of the joint-owners, his, 
her or their interest in the same on such conditions as shall 
be specified in the release, a copy of which shall be filed in 
the office of the cemetery association; and provided, further, that 
the body of any deceased person shall not be interred in any lot 
or plat, unless it be the body of a person having, at the time 
of such decease, an interest in such lot or plat, or the relative 
of some person having such interest, or the wife or husband 
of such person, or his or her relative, except by the consent of 
all persons haying such interest; and provided, further, that in 
case all bodies interred in any lot or plat shall be lawfully 
removed therefrom, the owner or owners of such lot or plat may 
apply to any special term of the supreme court held in the 
county where the cemetery of such association is situated, or 
in an adjoining county, for leave to sell the same. Notice of 
such application, with a copy of the papers upon which the 
same is founded, shall be given to all parties interested, including 
such association, as in case of ordinary motions, upon notice, 
brought before the said court; and the said court may, for proper 
cause shown, authorize the sale of such lot or plat. But after 
the death of the holder cr proprictor of any lot or plat, or if 
there be more than one holder or proprietor, after the death of 
cither or any of them, no’ such sale shall be authorized by the 
court, unless directed or authorized to be made in and by the 
last will and testament of said deceased. Any body interred in 
any lot and removed therefrom shall be deemed to be lawfully 
removed, within the meaning of this section, if such removal 
was with the consent of the cemetery association, on the written 
application of the executor, or widow, or widower; or nearest 
of kin of the deceased; or if such. association refused such con- 
sent, then, in lieu thereof, the consent of any special term of 
the supreme court held in the county where the cemetery of 
such association is situated, or an adjoining county. At any 
time when application for such consent shall be made to any 
such special term, notice thereof, as in case of ordinary motions, 
upon notice, brought before the said court, with a copy of the 
papers upon which the same is founded, shall be given to said 
association and to such other parties as the court shall direct; 


22 


170 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1847, ch. 133; RB. S., 8th ed., 1938) 


and the said court may, for proper cause shown, authorize the 
removal of such body. (Thus amended by L. 1880, chap. 566.) 
fhe first part of the section is in § 49 of revision, with- 
out change of substance. The provision restricting burials is in 
§ 51 of revision. If no burials have been made in a lot 
or all the bodies have been removed, § 49 authorizes the 
lot owners to sell the lots, with the consent of the corporation. 
The provision that, after the death of the holder of a lot, it 
shall not be sold unless directed by his will, is omitted because 
it is believed that sale is sufficiently restricted if prohibited where 
a body is buried in the lot. There is no reason why an heir 
or devisee owning a lot in which no burials have been made 
should not sell as well as the original holder. Section 51 of 
revision provides for the removal of bodies from cemetery lots.] 


§ 12. It shall be the duty of every rural cemetery association 
incorporated pursuant to this act to provide suitable lots and 
plats for the burial of the dead without interference with the 
portions of its grounds set apart for ornamental purposes, and 
from time to time acquire additional land for burial purposes, 
including such land as shall be proper for ornamenting the same, 
whenever such land shall be needed and the financial condition 
of the association shall warrant the expenditure required there- 
for. (As am. by L. 1891, ch. 382.) 


f Section 12 is re-enacted without change of substance in § 45 
of revision.] 


§ 18. An accurate record of every interment in every cemetery 
belonging to such rural cemetery association shall be made by 
the trustees or other proper officers having control of the same, 
showing the date of the interment and the name, age and place 
of birth of the person buried, when these particulars can be con- 
veniently ascertained; such record shall be so kept as to show 
the lot and part of the lot in which such interment shall have 
been made, and a copy of such. record, duly certified by the secre- 
tary of such association shall be furnished on demand and pay- 
ment of such fees therefor, as are allowed to county clerks for 
certified copies of records. (As am. by L. 1891, ch. 382.) 

{Section 18 is re-enacted without change of substance in § 48 


of revision. ] 
(L. 1848, ch. 299; R. S., 8th ed., 2020.) 
§ 3. The New York state agricultural society, and the several 
county agricultural societies, now formed, or which shall here- 
after be formed, and the American institute, shall annually elect 


i i ei 


ie eS oe Bed 


LAWS REPEALED BY MEM. CORP. LAW. 171 


(Laws 1848, ch. 299; RB. S, 8th ed., 2020.) 


such officers as they may deem proper, and it shall be the duty 
of such ofticers annually to regulate and award premiums on such 
articles, productions and improvements, as they may deem best 
calculated to promote the agricultural and household manufact- 
uring interests of this state, having special reference to the net 
profits which accrue or are likely to accrue from the mode of 
raising the crop or stock, or the fabrication of the articles offered 
with the intention that the reward shall be given to the most 
economical or profitable mode of competition; provided always, 
that before any premium shall be delivered, the person claiming 
the same, or to whom the same may be awarded, shall deliver in 
writing to the president of the society, an accurate description 
of the process in preparing the soil, including the quantity and 
quality of the manure applied in raising the crop and the kind 
and quantity of food in feeding the animal, as may be; also the 
expense and product of the crop, or of increase in value of the 
animal, with a view of showing accurately the profit of culti- 
vating the crop, or feeding or fattening the animal. 


{Section 3 is reenacted without change of substance in § 142 
of revision.] 


§ 6. The presidents of county societies, or delegates to be 
chosen by them annually for the purpose, shall be ex officio mem- 
bers of the New York State Agricultural Society. 


[Section 6 is re-enacted without change of substance in § 146 
of revision.} 


(Laws 1848, chap. 319; R. S., 8th ed., 1922.) 


Section 1. Any five or more citizens of full age, citizens of the 
United States, a majority of whom shall be citizens of and resident 
within this state, who shall desire to associate themselves for 
benevolent, charitable, literary, historical, scientific, missionary 
or mission or Sunday school purposes, or for the purpose of mutual 
improvement in religious knowledge, or for the furtherance of 
religious opinion, or for the purpose of promoting and cultivating 
the fine arts by establishing a gallery or collections of pictures 
and statuary, including other objects of the fime arts, and for 
the purpose of maintaining a library, or as a society for the pre- 
vention of crime, or for any two or more of such objects, may 
make, sign and acknowledge before any officer authorized to take 
the acknowledgment of deeds in the state, and file in the office of 
the secretary of state, and also in the office of the clerk of the 
county in which the business of such society is to be conducted, 


172 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1848, ch. 319; RB. S, 8th ed., 1922) - 


@ certificate in writing, in which shall be stated the name or title 
by which such society shall be known in law, the particular 
business and objects of such society, the number of trustees, 
directors or managers to manage the same, and the names of 
the trustees, directors or managers of such society for the first 
year of its existence. Such society may select, from its board of 
directors or managers, not less than five nor more than fifteen 
of said directors or managers, at the time of its organization or 
thereafter, on consent, in writing, of a majority of said directors 
or managers to serve as trustees of said society for the care, 
custody and management of its property interests, as may be 
prescribed by its rules or by-laws, to aet in such capacity in 
the place of said directors or managers or any committee thereof; 
and when so selected a certificate thereof shall be filed with the 
original certificate of incorporation. And any corporation 
organized, or which may hereafter be organized, under the pro- 
visions of this act, may, from time to time, change the title of 
the members of their managing board or increase or decrease 
the number thereof to not less than five, on the consent, in writ- 
ing, of not less than two-thirds of their number. A certificate 
of such change, executed as hereinabove provided for the origi- 
nal eertificate, shall be filed with the original certificate; but 
neither such original certificate nor such amendment thereof 
shall be filed unless by the written consent and approbation of 
one of the justices of the supreme court of the district in which 
the place of business or principle* office of such company or 
association shall be located, to be indorsed on such certificate; 
and no written consent or approbation shall be given by any 
justice of the supreme court, for the organization and incorpora- 
tion of any society under this act, for the care or disposal of 
any orphan, pauper or destitute children, except upon the certi- 
ficate in writing of the state board of charities approving of the 
organization and incorporation of such society, which certificate 
of such state board of charities shall be filed with the original 
certificate of such incorporation. (As am. by L. 1894, ch. 325.) 


he provisions in regard to organization of corporation and 
filing of certificate and approval thereof are substantially re-en- 
acted in §§ 30 and 31 of revision. The provision that the 
corporation may change title of its managing board is omitted. 
The provision that the directors or trustees may increase or 
decrease their number is superseded by § 14, which provides 
for an increase or decrease by vote of the members. The pro- 
vision in relation to trustees of the property of the corporation 
is in § 10 of revision. 





® So in the original. 


a 


BAWS REPEALED BY MEM. CORP. LAW. L173 


(Laws 1848, ch. 319; R. S., 8th ed, 1923.) 


§ 2. Upon filing a certificate as aforesaid, the persons who 
shall have signed and acknowledged such certificate and their 
associates and successors shall thereupon, by virtue of this uct, 
be a body politic and corporate by the name stated in such cer- 
tificate, and by that name they and their successors shall and 
may have succession and shall be persons in law capable of suing 
and being sued, and they and their successors may have and ‘1se 
a common seal, and the same may alter and change at pleasure; 
and they and their successors, by their corporate name shall, in 
law, be capable of taking, receiving, purchasing and holding real 
and personal estate for the purposes of their incorporation and 
for no other purpose,to an amount not exceeding in the aggregate 
the sum of two million dollars in value; but the clear annual 
income of such real and personal estate shall not exceed the sum 
of two hundred thousand dollars; to make by-laws for the man- 
agement of its affairs, not inconsistent with the Constitution and 
laws of this state or of the United States; to elect and appoint 
the officers and agents of such society, for the management of its 
business and to allow them a suitahle compensation. (Thus 
amended by L. 1885, chap. 88, superseding L. 1872, chap. 649.) 


F'The general powers of the corporation are in G. C. L., § 11. 
The power to hold property not exceeding three million dollars 
in value, the clear annual income of which is not more than five 
hundred thousand dollars is in § 12, G. C. L. Section 321 of 
revision provides that on filing the certificate the corporation is 
formed. The power to make by-laws is in § 8 of revision.] 


§ 3. The society, so incorporated, may annually elect, from its 
members, its trustees, directors or managers, at such time and 
place, and in such manner as may be specified in its by-laws, who 
shall have the control and manyement of the affairs and funds 
of said society, a majority of whom shall be a quorum for the 
transaction of business, if not otherwise provided in the by-laws, 
except that no such purchase, lease or sale of real estate shall be 
made unless two-thirds of the whole number are present at the 
meeting at which it is ordered; and whenever any vacancy shall 
happen among such trustees, directors or managers, by death, 
resignation or neglect to serve, such vacancy shall be filled in 
such manner as shall be provided by the by-laws of such society. 
(Thus amended by L. 1853, chap. 487.) 


[By § 8 of revision the corporation is given power to make 
by-laws regulating the election of officers. By § 29 of Gen. Corp. 
Law, the directors are given the management of the affairs of 
the corporation, and a majority is made a quorum unless the 


174 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1848, ch. 319; R. S.,, 8th ed., 1923.) 


by-laws provide otherwise. By § 13 of revision, real property can 
only be sold on leave of the court on application of a majority of 
the members, whereas by this section two-thirds of the trustees 
seem to have such power.] 


§ 5. The provisions of this act shall not extend or apply to any 
association or individuals, who shall, in the certificate filed with 
the secretary of state, or with the county clerk, use or specify a 
name or style the same as that of any previously existing incor- 
porated society in this state. (Thus amended by L. 1861, chap. 
239.) 


(Omitted. Covered by G. GL, § 6.J 
[Section 6, relating to devises, is not repealed.] 


§ 7. The trustees of any company or corporation organized 
under the provisions of this act, present at any meeting author- 
izing the contraction of any debt, and acquiescing in the passage 
of any resolution or order authorizing the same, shall be jointly 
and severally liable for any such debt, provided, a suit for the 
collection of the same shall be brought within one year after 
the debt shall become due and payable. (Thus amended by L. 
1853, chap. 487.) 

{Section 11 of revision makes the directors liable for debts 
contracted while directors, payable within one year, if a suit 
against the corporation for the collection of the same is brought 
within one year after the debt is due, and if after execution 
against the corporation is returned unsatisfied, a second suit 
is commenced against such directors within one year after the 
return of such execution.] 


§ 8. All institutions formed under this act, together with 
their books and vouchers, shall be subject to the visitation and 
inspection of the justices of the supreme court, or by any person 
or persons who shall be appointed by the supreme court for 
that purpose, and it shall be the duty of the trustees, or a 
majority of them, in the month of December in each year, to 
make and file in the county clerk’s office where the original 
certificate is filed, a certificate under their hands, stating the 
names of the trustees and officers of such association or corpo- 
ration, with an inventory of the property, effects and Habilities 
thereof, with an affidavit that such association or corporation 
has not been engaged directly or indirectly, in any other business 
than such as is set forth in the original certificate on file. 

f'Che visitation by supreme court is retained in § 16 of 
revision. The provision requiring the filing of an annual report 
is omitted. See motes to §$ 11 and 16. 


LAWS REPEALED BY MEM. CORP. LAW. 176. 


(Laws 1848, ch. 319; R. S., 8th ed., 1924) 
[Section 9 was repealed by Gen. C. L. of 1890.] 
[Section 10 is the right to alter, amend or repeal.] 


§ 11. The number of trustees, directors or managers in any cor- 
poration which may have been heretofore or which may hereafter 
be organized under the said act may be increased as follows: 
The existing trustees of any such corporation, or a majority 
thereof, shall make and sign a certificate declaring how many 
trustees, directors or managers the corporation shall have in the 
future management of its business and stating the names of 
the new or additional trustees, directors or managers, which cer- 
tificate shall be acknowledged or be proved by a subscribing 
witness, and shall be filed in the office of the secretary of state, 
and also in the office of the clerk of the county where the 
original certificate of incorporation was filed; and from and after 
the filing of such certificate, the trustees, directors or managers 
of such corporation shall be deemed increased to the number 
therein stated, and the persons so named shall be trustees until 
a new election of trustees, directors or managers shall be had 
according to said act and the by-laws or regulations of said 
corporation. (Added by L. 1875, chap. 452.) 


[Section 14 of revision allows the members to change the 
number of directors, but the number can not be changed by the 
directors themselves as provided in this section.} 


[There is no § 12 to this act. Section 13 was added as such.] 


§ 13. The term of existence of any corporation which may have 
heretofore been or which may hereafter be organized under this 
act, may be extended in the following manner: The trustees of 
such corporation, or a majority of them, shall make and sign 
a certificate declaring the term, not exceeding fifty years, for 
which the said corporation is to be continued, which certificate 
shall be duly acknowledged, and be filed in the office of the 
secretary of state, and also a copy thereof in the office of the 
clerk of the county where the original certificate of incorporation 
was filed; and from and after the filing of such certificate and 
copy, the said corporation shall be deemed continued for the 
term of years therein specified. (Added by L. 1876, chap. 190.) 


FBy § 32 of Gen. CO L, a membership corporation can 
extend its existence with the consent of two-thirds of its members. 
This § 18 is omitted, and with all membership corporations 
the corporations under this law are brought within the provisions 
of the Gen. C. L., § 32.9 


176 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1849, chap. 273; R. S., 8th ed., 1924.) 
[Section 1 amends the act of 1848.] 


§ 2. The trustees, directors or stockholders of any existing 
benevolent, charitable, scientific or missionary corporation may 
by conforming to the requirements of the first section of the act 
hereby amended, re-incorporate themselves or continue their exist- 
ing corporate powers for the period limited by the act hereby 
amended, and all the property and effects of such existing corpora- 
tion shall vest in and belong to the corporation so re-incorporated 
or continued. 


(Omitted as unnecessary as to corporations created by genera] 
laws repealed by this chapter. Corporations created by special 
law can reincorporate under § 6.] 


(Laws 1851, ch. 358, amends L. 1847, ch. 133, § 5.) 
(Laws 1852, ch. 280, amends L. 1847, ch. 133.) 
(Laws 1853, ch. 122, amends L. 1847, ch. 133.) 

(Laws 1853, ch. 339, impliedly repealed by L. 1855, ch. 425.) 


(L. 1853, ch. 395; R. S, 8th ed., 2087,). 


Section 1. Any number of persons, not less than three, residing 
in this State, may become incorporated as a joint-stock com- 
pany for the purpose of founding, continuing and perpetuating a 
library of one or the other of the following descriptions, in the 
manner hereinafter mentioned. . 

§ 2. A general company, formed by virtue of this act, may be 
either a circulating library company or a reference library com- 
pany. The books, manuscripts, maps, prints, coins, medals, paint- 
ings or other article of literary property or work of art of the first 
mentioned company, may either in whole or in part, as the trus- 
tees shall from time to time determine, be taken for use from the 
library rooms or buildings of the corporation. But no book, manu- 
script, map, print, coin, medal, painting, article of literary prop 
erty or work of art, belonging to the second mentioned company. 
shall be taken, kept or used, out of the library rooms or build 
ings of the company, under any permission or pretense whatever 
except for its repair or preservation, or for the purpose of being 
deposited in some other building of the company, should the) 
change from one to another location, nor shall it be sold or 
exchanged, unless the company have an exact duplicate thereof. 

§ 3. Such persons as are mentioned in the first section of this 
act, when desirous to form a library company under this act, may 
meet and appoint a chairman and secretary, by a vote of a 
majority of those present, and proceed to form one or the other 


Pe 


LAWS REPEALED BY MEM. CORP. LAW. 177 


(Laws 1853, ch. 395; R. S., 8th ed., 2037.) 


of the descriptions of company specified in the second section of 
this act, by determining: 

1, Upon the description of company they will form. 

2. Upon a corporate name for such company, which shall 
include the word circulating or reference, as the description of the 
company may be. 

3. Upon the number of trustees to manage the affairs of the 
corporation, not less than three or more than nine. 

4, Upon the city or town of their county in which the library 
shall be located. 

5. Upon the trustees for the first year. 

6. Upon the day of the annual election thereafter, and the day 
the new trustees that may be elected shall enter upon office. 

7. Upon the amount to be paid for a share of the stock to con- 
stitute a member, how much thereof shall be paid down, and the 
annual sum to be required by the company on each share of said 
stock, 


{Library corporations can hereafter incorporate only under the 
University Law (L. 1892, ch. 378), with the consent of the regents. 
Library corporations heretofore incorporated under this act of 
1858, however, will continue subject to the membership corpora- 
tions law, article one.} 


§ 4. The chairman and secretary of the meeting shall, within 
three days thereafter, make a written certificate, and sign their 
names thereto, and acknowledge the same before an officer auth- 
orized to take the proof and acknowledgment of conveyances in 
the county where such library is to be located, which certificate 
shall state the time and place of such meetings, the names of 
those who attended the same and concurred in the proceedings, 


and the matters specified in the last preceding section deter- 


mined upon by such meeting; and it shall be the duty of the 
said chairman and secretary to cause such certificate to be 


recorded in the clerk’s office of said county, in a book appro- 


priated to the recording of certificates of incorporation; and 


such original certificate, acknowledged as aforesaid, or the record 
_ thereof, or an exemplified or certified copy of such record, shall 


a 


» 


4 


be evidence of any matter above authorized to be inserted 
therein, and which it shall contain. 

§ 5. Upon such certificate being so recorded, the company 
mentioned therein shall be deemed to be legally incorporated, 
and shall have and possess the general powers and privileges 
of corporations, and be subject to the liabilities and restrictions 
contained in the third title of the eighteenth chapter of the first 


23 


178 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1853, ch. 395; R. S, Sth ed., 2038.) 


part of the revised statutes, so far as the same are consistent 
with this act. 


[See note to § 3.9 


§ 6. The business of the company shall be managed by its 
trustees, a majority of whom shall be a quorum; they shall be 
elected annually by the shareholders, and each of them, after 
the first year, must be a shareholder; they shall annually appoint 
a president and vice-president from among their own body, and 
shall also aj >int a treasurer, a secretary and librarian, who 
shall hold their offices during the pleasure of the trustees; and 
the treasurer and librarian may be required to give security for 
the faithful performance of the duties of their offices, respec- 
tively, and for the payment and delivery over to their successors, 
or other person or persons that may be directed by the trustees 
to receive the same, of the money and property intrusted to 
their care or custody, respectively; and the said trustees shall 
have power to admit members ef the company who may apply 
for admission and become shareholders; to make calls for pay- 
ment of the sums required to pay for the shares subscribed in 
such installments as they think proper; to establish other offices 
than those before mentioned; to appoint the officers thereto, 
and also all agents and servants deemed by them expedient fer 
the company, but such offices and appointments shall only be 
during the pleasure of the trustees; to make by-laws and pass 
resolutions, and the same from time to time to repeal, renew or 
alter, for regulating the election of trustees and officers, for 
transferring shares of the stock of said company, for prescribing 
the evidence, the transfer thereof, and also the duties of the 
officers, agents and servants of the company, the security they 
shall give and the compensation, if any, for the care, use, increase 
and preservation of the library and other property of the com- 
pany: also to procure, by purchase or donation, a proper lot and 
building for said library, with proper furniture and conveniences 
for the same and its use, and for the residence of its librarian or 
keeper thereof; also, to purchase, receive by gift or on deposit 
for use, any books, manuscripts, maps, prints, coins, medals, 
paintings and other literary articles and works of art for the 
library of the company, and generally to do any act necessary 
for the accomplishment of the objects of the corporation, not 
contrary to this act or to the constitution or laws of this state 
or of the United States. 


[The first clause of this section relating to the management o 
‘the business and the number of directors constituting a quo 

























LAWS REPEALED BY MEM. CORP. LAW, 179 


(Laws 1853, ch. 395; RB. S., 8th ed., 2038) 


fs not re-enacted, as it is already covered by § 29 of the Gen. 
Corp. L. The clause commencing “to establish other offices, 
etc,” down to and including the words “and other property of the 
company,” is not re-enacted as it is already covered by § 11 of the 
Gen. Corp. L. which authorizes the members to make the by-laws. 
The general powers conferred by this section are covered by the 
power of the directors to manage the affairs of the corporation 
and the power of the members to make by-laws.} - 


§ 7. Every person who shall be admitted a member of the cor- 
poration, with the right of voting, shall be the owner of at least 
one share of the stock thereof, for which he shall have paid the 
company all such sums of money as shall have been required to be 
paid thereon; and each member shall be entitled to one vote on 
every such share held by him, and standing in his name on the 
books of the company, and the shares shall be considered personal 
property, and pass and be transferable as such, subject, however, 
to the annual payments thereon, and to forfeiture for non-payment 
of calls or of annual payments, and to the provisions for regulating 
their transfer; and a certificate shall be granted to each share- 
holder for his shares, and no transfer shall be deemed valid, as 
between the shareholder and the company, until it ‘is registered 
in some proper book to be provided by the company, which book 
shall be open to the inspection of any shareholder, in the library 
building, at all reasonable business hours in the day-time, and 
shall be evidence of the right to vote in case of dispute. 


[Covered by power to make by-laws regulating the right of 
members to vote, § 8. 


§ 8. Each share in such library company shall be charged with 
the payment of such annual sum as may be agreed on at the 
formation of the company and mentioned in said certificate; and 
such annual payment may be increased by a majority of the votes 
of the persons holding shares, at a meeting of the trustees, hold- 
ers, to be held at the library rooms, on notice of the trustees, 
specifying the proposed increase, published once a week, for four 
_ weeks, in at least one of the newspapers published in the county 
where the library is located, and posted, for a length of time, in 
the library room; but such increase shall not, at any one time, 
be made exceeding fifty per cent. more than the last preceding 
annual charge, nor exceed, in all, twenty-five dollars per year. 
Half of the annual charge shall be payable on the first Monday 
of May, and half on the first Monday of November, in each year, 
such payments to become due on the first of the said days which 


180 LAWS REPEALED BY MEM. CORP. LAW. | 


(Laws 1853, ch. 395; BR. &., 8th ed., 2039.) 


shall occur after the shares shall have been created, or such annual 
payments have been increased; and the said semi-annual sums, 
when due, may be collected by suit, if deemed expedient, and if 
payment of any of them shall be neglected to be made (whether 
sued for or not) for five years, the share of which it may be charge- 
able may be declared by the trustees at any time thereafter, and 
while any part of it remains unpaid, to be forfeited, and shall 
thenceforth cease to be considered a share in the company, or to 
give any right or interest in said company to the holder or claim- 
ant thereof. Shares of the company may also be declared fpr- 
feited by the trustees for non-payment of the calls of any install- 
ment at the time specified in such call, and with the like effect as 
in this section mentioned on forfeiture for non-payment of semi- 
annual charges where such forfeiture shall be declared. 


[See note to last section. } 


§ 9. The library of the company shall be open daily (Sundays 
and such holidays as the trustees shall, in their by-laws, specify, 
excepted), under the regulations of the trustees, for use by the 
shareholders, without requiring from them any other than the 
semi-annual. payments aforesaid on their respective shares, and 
the trustees may prescribe the terms on which persons not share- 
holders may inspect, make researches in, and use said library, but 
subject, however, in case of a reference library, to the restriction 
against and punishment for the removal of any book, manuseript, 
map, print, coin, medal, painting or other literary article or work 
of art belonging to said library company from their library 
building. 

§ 10. Any person who shall fail to return, at the expiration of 
the time prescribed for its use, destroy or injure any article or 
property of any library company incorporated under this act, shall © 
be liable to damages to the full value of such article, and also to — 
such further amount of damages as any court in which a suit may 
be prosecuted therefor may award, to be determined however by 
jury, in case the action is tried by jury; and in case any hook, 
manuscript, map, coin, painting or other literary article or work 
of art shall be removed from the library building of any reference 
library company, except for its preservation or repair, or for the 
purpose of being deposited in some other building of the company, 
should they change from one to another location, the person so 
removing or assisting in so removing the same, and any trustee or 
officer of the company consenting to the removal thereof, or any 
person in possession thereof, after such removal, refusing to per- 
mit the same to be restored to such last mentioned library, shall 















LAWS REPEALED BY MEM. CORP. LAW. ~~ 1él 


(Laws 1853, ch. 395; R. S., 8th ed., 2039.) oe 


be deemed guilty of a misdemeanor, and on being indicted there- 
for, no nolle prosequi, discontinuance or relinquishment of the 
indictment or prosecution shall be allowed, except upon the terme 
of paying all the costs to the people, and a certificate of satis- 
faction from the company under their corporate seal, and the 
signature of a majority of the trustees for the time being; and the 
book or article so removed shall still be the property of the com- 
pany, and damages, as aforesaid in this section, may be recovered 
with costs in any court having cognizance of the suit; nor shall 
anything herein contained affect any prosecution for a felonious 
taking of the property of such company. 


f.All of this section is omitted, with the exception of the penal 
provision, which is covered by Penal Code, § 647; the entire 
section relates to matters of internal government, which may 
be regulated by by-laws. 


§ 11. No reference library company shall be changed into a 
company of any other description by any act of the trustees or 
shareholders, except by the unanimous consent of such share- 
holders for the time being; and in case the legislature shall, 
without such unanimous consent, pass any law whereby the books, 
manuscripts, maps, prints, coins or medals, paintings, or other 
article of literary property, or work of arti of such company, or 
any of them, shall be permitted to be removed from them, or 
used elsewhere than in its library rooms, every dissenting share- 
holder shall first be paid the full value of his shares in said 
company, to be ascertained by appraisers appointed as the legis- 
lature shall direct, and sworn te appraise all the property of 
such company at its full value; and any person who may have 

_ made any donation to said company, if living, or his personal — 
representative, if the same -be dead, shall be entitled first to 
receive back the article and articles given, if, when the acl 

_ making the change.is passed, it or any of them is or are pos- 

sessed by the company; or if the donation was cash or real 

' estate, to receive repayment of the cash and a reconveyance of 


_ the real estate or of the property for which such real estate 


F may have been sold or exchanged. 
 [Omitteay 


- § 12. Any company incorporated under this act may take 
and hold real and personal property by gift, purchase, grant or 
' devise; but any real estate, except such lot or lots as may 
be necessary or reasonably convenient for the library buildings 
f 






182 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1853, ch. 395; R. S., Sth ed., 2040.) _ 


and a residence for the librarian, shall be sold and disposed of 
by the trustees in one year after the title and possession thereof 
shall be vested in the company (the receipt of the rent thereof 
to be deemed as actual possession); and it shall not be lawful 
for the trustees to retain, uninvested or unappropriated to the 
legitimate objects of the company under this act, more than 
two thousand dollars for a longer period than three months at 
any one time. 


> [The first clause of § 12 is not re-enacted, as it is already 
covered by § 11 of the Gen. Corp. L. The remainder of 
the section is omitted.J 


§ 18. Any library company incorporated under this act may, 
with the consent of two-thirds of the members, for the purpose 
of purchasing a site and erecting library buildings, or a residence 
for the librarian, borrow money upon the bond or bonds of such 
company, at a rate of interest not exceeding seven per cent 
per annum, and secure payment of the same by mortgage on 
such site and buildings; but no such company shall incur any 
debts except those whicle may be created as above provided 
for the purpose of purchasing a site for and erecting library 
buildings, for any other purpose than is above provided, except 
such taxes and assessments as shall be imposed upon its property 
according to law; and the trustees shall be liable jointly and 
severally for any debt not hereby authorized, which they shall 
have contracted for the company, while they were trustees, and 
may retain and apply suflicient of the cash, bonds, notes or 
other securities of the company to discharge them from such 
liability, so far as it may have been contracted for the legitimate 
purposes of the company under this act; but no board of trustees 
shall lawfully make any contract on account ‘of the company, 
except for such site or buildings, or the payment of the moneys 
so borrowed, not to be performed during the year for which 
the board is chosen. (Thus amended by L. ‘1875, chap. 419.*) 

{The provision of § 18 authorizing the trustees to retain 
and apply sufficient of the cash, bonds, notes or other securities — 
to discharge them from liability for debts lawfully contracted, 
is not re-enacted, The liability of directors is fixed by § 11 
of revision.} 


§ 14. If any election shall fail to be held on the day mentioned 
in said certificate for incorporation, it may be held on any other 
day determined on by the trustees, on a notice of not less 
than six days, signed by the president or a majority of the 


“ 


LAWS REPEALED BY MEM. CORP. LAW. 183 


(BE. 1854, ch. 50; R. S., 8th ed., 1924.) 

trustees, and posted during that time in the library room; and 
the trustees chosen at such special election shall hold their offices 
as if they had been chosen on the annual election day. Any 
vacancy in the office of trustee, occurring between the days of 
annual election, may be supplied by a majority of the trustees 
remaining in office, at any meeting duly held by them, and the 
person so chosen shall hold as if chosen at the day for the 
annual election next preceding such choice. 


[Omitted as being covered by Gen. Corp. L,, § 23.] 


, (L. 1853, ch. 487, amends L. 1848, ch. 319.) 
(Laws 1854, ch. 50; R. S., 8th ed., 1924.) 


Section 1. It shall be lawful for the supreme court of this 
state, upon the application of any benevolent, charitable, scien- 
tific or missionary society, incorpoated by law, in case it shall 
deem it proper, to make an order for the mortgaging of any real 
estate belonging to said corporation, and to direct the applica- 
tion of the moneys arising therefrom, by the said corporation, to 
such uses as the same corporation, with the consent and approba- 
tion of the said court, shall conceive to be most for the interest 
of the society for which the real estate so mortgaged belongs. 


(By § 13 of revision the property of a membership corporation 
may be mortgaged by leave of the court and by the concurring 
vote of at least two-thirds of its directors.] 


(L. 1854, ch. 112; R. S., Sth ed., 1945.) 


Section 1. Private or family cemeteries may be incorporated in 
the manner hereinafter prescribed. 


[Section 1 is not re-enacted in form.] 


§ 2. Any number of persons desirous of availing themselves of 
the provisions of this act may purchase or set off, for a private 
cemetery, land to the extent of not more than three acres; and 
after inclosing. the same shall cause to be published in a news- 
paper printed in the county where the land is situated, or if there 
be no newspaper printed in that county, then in one printed in an 
adjoining county, a notice that a meeting of the proprietors of 
the land so purchased or set off will be held at a time and place 
designated, such notice to be published at least once in each week 
for six weeks successively next previous to the time of meeting; 
such meeting shall consist of not less than seven of said pro- 
prietors, and shall then and there elect not less than three of 
their number as trustees to manage the affairs of such corpora: 


134 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1854, ch. 112; R. S, 8th ed., 1945.) 


tion for a period of five years; and in case of the death or resigna- 
tion of either of said trustees, the surviving or remaining trustees 
shall be authorized to fill the vacaney for the residue of the term 
from the members of the corporation, and at the end of said 
term new trustees shall be chosen in the same manner. 


fThe provision in § 2 relating to the publication of notice 
of meeting is not re-enacted. The remainder of the section is 
re-enacted, without change of substance, in § 56 of revision. } 


§ 8. The chairman and secretary of the meeting shall make a 
written certificate and sign their names thereto, and acknowledge 
the same before an officer authorized to take the acknowledginent 
of deeds, containing the names of said trustees and the title of 
said corporation, and a description of the land, and shall file the 
same in the office of the clerk of the county in which the land 
so set apart is situated, and thereupon the said proprietors shall 
be deemed legally incorporated, and shali possess the general 
powers and be subject to the general liabilities which corpora- 
tions by law possess and are subject to; a certified copy of such 
certificate shall be evidence in all courts and places of the forma- 
tion of such corporation. 


{The provision relating to the powers and liabilities of the 
corporation is not re-enacted, as it is covered in § 11 of the Gen. 
Corp. Law. The provision making a certified copy of the certifi- 
cate cf incorporation evidence is not re-enacted, as it is already 
covered by § 9 of the Gen. Corp. Law. The remainder of the 
section is re-enacted, without change of substance, in § 56 of 
revision. ] 


§ 4. No cemetery shall be established under this law that shall 
not be inclosed by a suitable fence or wall, nor shall such ceme- 
tery be hereafter located at a less distance than one hundred 
rods from any dwelling-house, without the written consent of the 
owner or owners thereof. 


[Section 4 is re-enacted in § 56 of revision.] 
[Section 5 repealed by L. 1886, ch. 593.] 


§ 6. Cemeteries which have heretofore been used for private or 
family interments may be incorporated under the provisions of 
this act, subject to the provisions and conditions therein 
prescribed. 


FSection 6 is re-enacted without change of substance in § 56 
of revision. } 


LAWS REPEALED BY MEM. CORP. LAW. 185 


(Laws 1854, ch. 112; R. S., 8th ed., 1946.) 


§ 7. It shall be lawful for any person to set apart or dedicate 
by deed, or devise by will, land to be used exclusively for a family 
cemetery or burial place for the dead, to appoint trustees to 
manage the affairs of such cemetery, to direct and prescribe the 
manner of appointment of such successors in such trusteeship, 
to set apart and grant to such trustees and their successors per- 
sonal property or money to constitute a fund to be used, either 
the principal or the interest thereof, or both, for the purpose of 
improving, maintaining in good order and condition, and adorn- 
ing such cemetery or burial place, subject to and in accordance 
with the directions of the grantor or testator in such deed or 
will; but the lands so set apart, dedicated or devised, shall not 
in any case exceed the quantity limited by this act, nor shall 
the fund so set apart and granted as aforesaid by will, exceed 
ten per cent of the clear value in excess of the debts and liabili- 
ties, other than legacies, of the estate of the testator; nor shall 
the land, property or money set apart and devoted by deed or 
otherwise under this act to the purposes of a cemetery, as in 
this and the subsequent section provided, be exempt from levy 
and sale under execution, except as now or hereafter exempt by 
law. (Added by L. 1871, chap. 68.) 


{Section 7 is re-enacted in § 57 of revision. 


§ 8. The executors, administrators or trustees of the estate of 
any deceased person may, upon the written authorization and 
direction thereto of all the surviving heirs, legatees, devisees and 
next of kin of the testator or intestat», executed in person or 
by their lawful attorneys or general guardians, set apart, to be 
used exclusively as a family cemetery or burial place for the 
dead, suitable lands of the testator or intestate, or purchase with 
funds of the estate under their control suitable lands for such 
purpose, appoint trustees to manage the same, and direct and 
prescribe the manner of appointment of their successors, set 
apart and pay to the trustees so appointed by them, from the 
funds of the estate under their control, personal property or 
- money, or both, of the value and to an amount limited in the 
authorization and direction aforesaid, to constitute a fund to be 
used, either ithe principal or the interest thereof, or both, for 
the purpese of improving, maintaining in good order and con- 
dition, and adorning such cemetery or burial place, subject to 
and in accordance with the rules and directions contained in the 
written authorization and direction aforesaid; but the quantity 


24 


186 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1854, ch. 112; R. S, Sth ed., 1947.) 


of land so set apart shall not exceed the limit prescribed in the 
foregoing section. (Added by L. 1871, chap. 68.) 


FSection 8 is re-enacted without change of substance in § 57 
of revision. 


§ 9. The trustees appointed in accordance with the provisiens 
of section seven, or of section eight of this act, shall, before enter- 
ing upon their duties as such trustees, file in the office of the clerk 
of the county in which the land set apart and dedicated for ceme- 
tery and burial purposes under section seven or section eight of 
this act is situated, their written acceptance of their appointment 
as such trustees, together with a copy of the deed or will, or writ- 
ten authorization and direction under which their appointment 
shall have been made, and together with a certificate signed by 
all the trustees who shall accept and agree to serve, and acknowl- 
edge before an officer authorized to take the acknowledgment of 
deeds, containing a description of the land so set apart, the title 
of the corporation thus proposed to be organized under this act, 
and the names of the trustees thereof; thereupon the said trus- 
tees and their successors shall be deemed legally incorporated, 
with all the rights and powers and subject to the liabilities of 
other corporations under this act; a certified copy of such certiti- 
cate shall be evidence in all courts and places of the formation of 
such corporation. Said trustees and all successors thereof, shall 
before receiving the property, money and fund as herein provided 
for improving, maintaining and adorning the cemetery under their 
charge, execute to the surrogate of the county in which it is 
situated, a bond with sureties, approved by the surrogate, in the 
penal sum of twice the principal sum of the fund placed in their 
charge, conditioned for the faithful preservation and application 
thereof, according to the rules, directions or by-laws prescribed 
in the instrument under which their appointment shall have been 
made, and from time to time renew their bond or execute a new 
bond whenever required so to do by said surrogate; they shall, 
also, at least once in each year, and oftener if required by the sur- 
rogate, file with him their account of receipts and expenditures 
on account of the fund in their hands, together with vouchers for 
all disbursements by them; they shall have the general care and 
management of the cemetery under their charge, subject to the 
rules and directions contained in the instrument or instruments 
by or under which their appointment shall have been made, and 
shall be subject to removal for neglect of duty or malfeasance in 


LAWS REPEALED BY MEM. CORP. LAW. 187 


' (Laws 1854, ch. 112; R. S., 8th ed., 1947.) 


office {n the same manner as trustees of other corporations. 
(Added by L. 1871, chap. 68.) 


[The provision making a certified copy of the certificate of 
incorporation evidence is not re-enacted, as it is covered by § 9 
of the Gen. Corp. L. The remainder of the section is re-enacted 
without change of substance in § 57 of revision. ] 


§ 10. Additional adjoining lands may be acquired by purchase 
by any private or family cemetery now or hereafter organized 
under the provisions of this act to an extent not to exceed three 
acres in all; but no additional lands so purchased or otherwise 
acquired shall be used for the purpose of burial, within three hun- 
dred feet of any dwelling, without the written consent of the 
owner or owners thereof. (Added by L. 1877, chap. 469.) 


[Section 10 is re-enacted in § 56 of revision as to private 
cemetery corporations without change of substance, but not 
re-enacted as to family cemetery corporations.] 


[Section 11 is not repealed.] 


(L. 1855, ch. 425; RB. S., Sth ed., 2015.) . 


Section 1. Any ten or more persons of full age, citizens of the 
United States, and a majority of whom shall be citizens of this 
state, who shall desire to form a county or town agricultural 
society in any county, city or village in this state, may make, siyn 
and acknowledge, before any officer authorized to take the 
acknowledgment of deeds in this state, and file in the office of the 
secretary of state, and also in the office of the clerk of the county 
in which the business of such society is to be conducted, a certifi- 
cate in writing wherein shall be stated the name and title wherevy 
' such society shall be known in law, the particular business and 
objects of such society, the number of trustees, directors or 
managers to manage the same, and the name of such trustees, 
directors or managers thereof for the first year of its existence. 
If any such certificate shall fix the period of the existence of any 
corporation or society formed under this act, such corporation or 
society may, at any time within three years before the expiration 
of such period, extend the term of its existence beyond the time 
specified in such origina? certificate or in any certificate of exten- 
sion of its corporate existence, by the consent sf the stockholder 
owning two-thirds in amount of its capital stock, or if not a stock 
corporation, by the consent of two-thirds of its members, in and 
by a certificate signed and acknowledged by them and filed in the 
offices in which the original certificates of its incorporation were 
fited; and the officer with whom the same may be filed shall there- 


188 LAWS REPEALED BY MEM. CORP. LAW. | 


(Laws 1855, ch. 425; R. S., 8th ed., 2015.) 


upon record them in the books kept in their respective offices for 
the record of such certificates, and make a memorandum of such 
record in the margin of the record of the original certificate, if 
recorded, and thereupon the term of existence of such corporation 
or society shall be extended as designated in such certificate, for 
a term not exceeding the term for which it was incorporated in 
the first instance. (As amended by L. 1891, chap. 10.) 


FThe provisions of § 1, specifying the number of incost 
porators and the contents of the certificate of incorporation are 
re-enacted without change of substance in § 140 of revision. 
The provision specifying the qualifications of incorporators is not 
re-enacted, as it is already covered by § 4 of the Gen. Corp. 
L., while that portion stating where the certificate of incorporation 
shall be filed is covered by § 5 of the Gen. Corp. L. The 
remainder of the section is not re-enacted, as it is already 
covered by § 82 of the Gen. Corp. L.J 


§ 2. Upon filing the certificate as aforesaid, the persons, who 
shall have signed and acknowledged such certificate, and their 
associates and successors, shall thereupon, and by virtue of this 
act, be a ‘body politic and corporate by the name stated in such 
certificate, and by that name they and their successors shall and 
may have succession, and shall be persens in law, capable of suing 
and being sued, and they and their successors may have and use a 
common seal and may change and alter the same at pleasure, and 
they and their successors, by their corporate name, shall in law 
be capable of taking and securing, hiring, leasing and under- 
letting, purchasing and holding real estate for the purposes of 
their incorporation and for no other purpose, to a sum not exceed- 
ing the sum of thirty thousand dollars in value, and personal estate 
for like purposes to an amount not exceeding ten thousand dollars, 
and to make by-laws for the management of its affairs, not incon- 
sistent with the laws of this state or of the United States, pro- 
vided that no more property be exempt from taxation than is now 
allowed in the general law authorizing the incorporation of 
county and town agricultural societies. (Thus amended by L. 
1881, chap. 207.) 


[Section 2 is not re-enacted. The provision specifying the 
powers of the corporation is covered by § 11 of the Gen. 
Corp. L., while the provision specifying the amount of real and 
personal property the corporation may hold is entirely omitted. 


§ 3. Any person who shall pay into the treasury of said society 
such sum as the by-laws of said society shall require, of not less 


LAWS REPEALED BY MEM. CORP. LAW. 189 


(Laws 1855, ch. 425; R. 8., 8th ed., 2016.) 


than ten dollars, may be a life member of said society, with all 
the privileges of an annual member thereof. 


f Omitted, as being covered by the power to make by-laws 
regulating admission of members, etc. See § 8 of revision.} 


§ 4. Any person who shall pay into the treasury of said society 
annually a sum not less than fifty cents, as prescribed by the 
by-laws of said society, shall be a stockholder and entitled to all 
the privileges and immunities thereof, or any society may by a 
majority vote, and by filing a certificate to that effect in the 
county clerk’s office of the county where it is located, divide the 
amount of real and personal property authorized by section two 
of this act into shares of not less than ten dollars each, and sell 
the said shares at not less than the par value thereof, to raise 
meney for the purposes contemplated in this act, or may cause 
books to be opened by said directors for the subscription of capital 
stock to said corporation at such time and places and in such man- 
ner as they may deem best. The capital stock of said corporation 
to be subscribed for under this section shall not exceed forty 
thousand dollars, and shall not be less than five thousand dollars, 
and shall be divided into shares of ten dollars each, and shall be 
paid in cash by the subscribers thereto at the time of such sub- 
scription; and the moneys so raised shall be subject to the pro- 
visions of section two of this act, and any person owning one or 
more of said shares of stock shall be a member and stockholder 
of said society, and may have one vote for each share so owned 
by him at any stockholders’ meeting of said society. Dividends 
may be made from the earnings of said society and paid to the 
owners of said stock to the amount of twenty per centum per 
annum, but no such dividend shall be made when the society 
is in debt. (Thus amended by L. 1881, chap. 207, superseding L. 
1876, chap. 346.) 


[The provision authorizing the corporation to divide its prop- 
erty into shares and sell the shares is not re-enacted. By § 144 
of revision, the corporation is authorized to issue stock, but on 
doing so, the corporation becomes subject to the Stock. Corp. L., 
and not to article one of this chapter.] 


§ 5. The officers of said society shall consist of a president, and 
at least one vice-president, a secretary, a treasurer, and not 
less than six or more than fifteen directors. The president, vice 
president, treasurer and secretary shall be elected annually, and 
the first year be a full board of directors. The board of directors. 
shali be divided by lot into three classes; the first class to serve 


190 LAWS REPEALED BY MEM. CORP. LAW, 


(Laws 1855, ch. 425; R. S., 8th ed., 2016.) 


one year, the second class two years, and the third class three 
years; and at the expiration of each term there shall be elected 
one-third of the directors for three years, and all vacancies that 
may occur to be filled only for the term made vacant. The elec- 
tion of all officers shall be by ballot of the stockholders or mem- 
bers, who shall have been such, not less than thirty days prior to 
such election. The board of managers shall consist of the presi- 
dent, the first vice-president, secretary, treasurer and directors, a 
majority of whom shall constitute a quorum for the transaction 
of business; and it shall be the duty of said officers to so manage 
the property and concerns of the said society, as will best pro- 
mote the interests of agriculture, horticulture and mechanic arts; 
and they shall hold annual fairs and exhibitions, and distribute 
premiums to the best and most meritorous exhibitors in their sey- 
eral departments. (Thus amended by L. 1884, chap. 436.) 


{The provisions relating to the management of the property 
and to the holding of fairs and distribution of premiums are re-en- 
acted without change of substance in § 142 of revision. 
The provisions as to what officers the corporation may have 
is omitted as covered by § 8, authorizing the corporation 
to make by-laws on that subject. Section 5 makes the board of 
managers consist of the president, ete., and the directors. This 
is omitted. The directors become the board of managers under 
the provisions of § 29 of the Gen. Corp. L.J 


§ 6. There shall be but one county society in any one county 
in this state; nor shall there be more than one society in any 
town therein; but any two, or three or four towns may join and 
organize a society for the same, but the organization of such 
society by an association of towns shall not be held to prohibit 
the organization of any town society, or either one of such town 
societies. (Thus amended by L. 1881, chap. 388.) 


{Section 6 is re-enacted without change of substiance in § 141 
of revision. } 


§ 7. The said societies may, in ease the uses and convenience 
thereof so require, upon applicaticn to the supreme court of the 
district wherein said county at the time of such application 
shall be situated, obtain the requisite order and power to sell 
or mortgage, from time to time, the whole or any part or parts 
of its real estate; the granting of such order to be in the 
discretion of the court, and such application to be made only 
when authorized by said society, at a regular or special meeting 
thereof, by a vote of not less than two-thirds of the legal mem- 
bers of said society present at such meeting, and notice of the 


LAWS REPEALED BY MEM. CORP. LAW. 191 


(Laws 1855, ch. 425; R. S. 8th ed., 2017.) 


intention to vote for such application having been published in 
three of the newspapers printed in said county once a week for 
two weeks preceding such meeting, and having been sent by mail 
to each member addressed to him at his last known place of 
residence, at least ten days prior to said meeting. (As am. by 
L. 1894, ch. 139.) 


[Section 18 authorizes the court to permit sale or mortgage 
of real property of membership corporation on the concurring 
vote of two-thirds of the directors.] 


§ 8. The officers of any society organized under the provisions 
of this act, shall be jointly and severally liable for all debts due 
from said society, contracted while they are officers thereof, pro- 
vided a suit for the collection of the same be brought within one 
year after the debt shall become due and payable. . 

§ 9. The president, secretary and treasurer of said society shall 
annually, on or before the first day of February, make out and 
transmit to the secretary of the state agricultural society at 
Albany, a statement of the transactions of said society for the 
year, giving a full detail of the receipts and expenditures thereof, 
with a list of premiums awarded and to whom and for what pur- 
pose, and the same shall be subscribed and sworn to by said 
officers, before some person authorized to take the acknowledg- 
ment of deeds, as being a just and true statement within the 
spirit, true intent, and meaning of this act. 


[The liability of the officers provided by § 8 is covered by § 11 
of revision. Section 9 is re-enacted without change of substance 
in § 145 of revision.} 


§ 10. Every society formed under this act shall possess the 
power and be subject to the provisions and restrictions contained 
in the third title of the eighteenth chapter of the Revised Stat- 
utes; and shall also possess the power of fixing and determining 
the place at which the annual fairs and exhibitions of said 
society shall be held, by a two-thirds vote of the members present 
voting in the affirmative at any regular meeting of said society, 
or at any special meeting thereof duly called, notice of the 
time and place of holding the same having been duly published 
for four weeks immediately preceding said meeting in two news- 
papers printed in said county. (Thus amended L. 1884, chap. 340.) 

[The provision relating to the powers and restrictions is covered 
by § 11 of Gen. Corp. L. The power granted in the remainder 
of the section is included in the general power of the members 
to make by-laws, and is omitted here.} 


(L. 1857, ch. 302, amends L. 1848, ch. 319.) 
(L. 1857, ch. 531, amends L. 1855, ch. 425.) 


192 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1859, ch. 36; R. S., 8th ed., 2017.) 


Section 1. The board of managers or executive committee of 
any agricultural or horticultural society of this state is hereby 
authorized to appoint as many citizens of this state policemen 
as shall be necessary for their exhibitions, whose duty it shall be 
to preserve order within and around the grounds of said society, 
to protect the property within said grounds, to eject all persons 
who shall be improperly within the grounds of said society, or 
who shall be guilty of disorderly conduct, or who shall 
neglect or refuse to pay the fee or observe the rules pre- 
scribed by the society. Said policemen shall have the same 
power, during the time said exhibition shall continue, that a von- 
stable may have by law, in serving criminal process and making 
arrests. (As amended by L. 1893, chap. 602.) 

§ 2. Any justice of the peace of the county in which said 
grounds are situate, may, while on said grounds, hold a court of 
special sessions having the same duties, powers and jurisdictions 
over offenses committed on said grounds and within two hun- 
dred yards beyond the boundaries thereof, as is had by a court 
of special sessions of a town of said county over offenses com- 
mitted in that town. (As am. by L. 1893, ch. 603.) 

§ 3. All fines and penalties received by a justice of the peace 
under the provisions of the foregoing section shall before the 
close of the fair and exhibition at which the same shall be 
received, be handed over by him to said society for its use and 
benefit, together with a report in writing of all proceedings had 
by him during said fair and exhibition; said report shall be in 
all respects the same as the usual account rendered for services 
in criminal proceedings by a justice of the peace of a town to the 
board of town auditors thereof; and he shall receive as his com- 
pensation therefor his legal fees out of the treasury of said 
society. (As am. by L. 1893, ch. 602.) 

§ 4. The justice shall include in his annual report to the board 
the offenses committed and the proceedings had and the disposi- 
tion made by him of all said fines and penalties. (As am. by 
L. 1893, ch. 602.) 

§ 5. The justice shall enter in his regular criminal docket, kept 
and used by him in his said town, the full proceedings of all 
matters coming before him under this act, stating each case 
separately; and the record of said full proceedings shall be kept 
open for public inspecticn on said grounds during said fair and 
exhibition. (As am. by L. 1893, ch. 602.) 

§ 6. This act shall take effect immediately. 


{This chapter is re-enacted without change of substance in 
§ 148 of revision.} 





LAWS REPEALED BY MEM. CORP. LAW. 193 


(L. 1860, ch. 163; R. S&, 8th ed. 1939.) 


Section 1. It shail be lawful for the trustees of any rural 
cemetery association organized under the act, entitled “An act 
authorizing the incorporation of rural cemetery associations,” 
passed April twenty-seventh, eighteen hundred and forty-seven, 
and the acts amending the same, te fund any outstanding indebt- 
edness, for lands purchased for cemetery purposes, or for moneys 
actually expended in preserving, improving and embellishing the 
cemetery grounds, and to provide for the payment of such funded - 
debt, in the manner hereinafter provided. 

§ 2. Whenever the trustees, by avote of all the trustees 
elected, shall desire to fund such indebtedness, it shall be their 
duty to ascertain the amount of obligations outstanding for the 
purchase-money of the lands acquired by the association, and the 
amount of obligations for preserving, improving and embel- 
lishing the cemetery grounds, and thereupon, with the consent 
of any creditor to whom such indebtedness, or any part thereof, 
may be due and owing, the said trustees shall have power to 
issue certificates for the amount thereof, in sums of one hundred 
dollars each, payable at such time and drawing such interest 
as may be agreed upon, in satisfaction and discharge of such 
indebtedness, or such part thereof, but no certificate shall be 
issued for any fractional part of one hundred dollars, nor drawing 
any higher rate of interest than seven per cent. per annum. 
The said certificates shall be sealed with the corporate seal of 
the association, and signed by the president and treasurer thereof. 
They shall be deemed personal property, and shall be transferable 
by delivery, unless otherwise provided on the face thereof, and 
an exact and true account of the number and amount of the 
said certificates, the persons to whom issued, the time of maturity 
and the rate of interest, shall be accurately entered on the books 
of the association. Certificates issued by any rural cemetery asso- 
ciation prior to April fifth, one thousand eight hundred and sixty, 
shall be as valid, and the holders, in addition to the rights 
secured to them by such certificates, shall have the same rights, 
powers and privileges as though such certificates were issued 
after said April fifth, one thousand eight hundred and sixty. 
(Thus amended by L. 1884, chap. 433.) 
! § 3. The trustees shall keep a distinct and separate account 
_ in the cemetery books of the certificates issued for the purchase- 

money of lands acquired by the association, and the certificates 
issued for debts incurred in improving and embellishing the 
cemetery grounds; and it shall be their duty, at least twice in 
each year, to apply the proceeds of all sales of lots and plats, 
in redemption of such certificates, severally, in the manner pro- 

vided by the seventh section of the act hereby amended, and 


25 


194 LAWS REPEALED BY MEM. CORP. LAW. ' 


(Laws 1860, ch. 163; R. S., Sth ed., 1940.) 
upon such redemption, they shall cancel the same on their books 
and destroy the certificates returned. Until the said certificates 
shall be redeemed, the holders of the same shall be entitled to 
vote at all elections and business meetings of the corporation, one 
vote for each and every certificate of one hundred dollars, held 
by such voter. 

§ 4. Nothing in this act contained shall be construed to create 
‘a lien upon lots or plats belonging to individual proprietors, 
within the cemetery limits, nor any other or greater liability 
against the association or trustees issuing said certificates, than 
may be necessary to enforce the faithful application of the pro- 
eeeds of sales, in the redemption thereof, in the manner aforesaid. 

{This chapter is re-enacted in § 54 of revision with the fol- 
lowing changes. A majority of the directors may fund. The 
amount of the certificates is changed from $100 to $25. 

The certificate must be signed by the president) and secretary 
instead of president and treasurer. That portion of § 2, describ- 
ing the certificates as personal property is not re-enacted, as it 
is already covered by the Statutory Const. L, § 4.9 


(Laws 1860, chap. 242; R. S., Sth ed., 2044.) 


Section 1. Any five or more persons of full age, citizens of the 
United States, may associate, pursuant to “An act for the incor- 
poration of benevolent, charitable, scientific and missionary 
societies,” passed April twelfth, eighteen hundred and forty-eight, 
and the acts amendatory thereof, for the purpose of promoting 
and cultivating the fine arts, by establishing a gallery or collec- 
tion of pictures and statuary, including other objects of the fine 
arts; and when associated, they shall be subjecti to the provisions 
of the aforesaid acts. 


[Re-enacted in §§ 80 and 31 of revision without change in 
substance. 


§ 2. Any fine art association so formed, may be capable of 
taking, by gift, devise, bequest or purchase, and of holding, for 
the purpose of their incorporation, and for no other purpose, veal | 
or personal property, exceeding in value the amounts limited by 
the said act, provided a justice of the supreme court of the dis- 
trict in which the principal office of such association shall be 
located, shall from time to time allow the same by an order to be 
entered on the records of the court, which shall also specify the 
limits fixed by said justice. 

[By § 12 of Gen. C. L, membership corporations may — 
acquire property of the value of $3,000,000, The requirement of 
the consent of a justice of the Supreme Court to the acquisition | 
of property is omitted.J j 














LAWS REPEALED BY MEM. CORP. LAW, , 195 


a ~ 


(Laws 1861, chap. 58; R. S., 8th ed., 1925.) 


Section 1. It shall be lawful for the supreme court of this state, 
upon the application of three-fourths of the trustees of any 
benevolent, charitable, scientific, missionary society or orphan 
asylum incorporated by law, in case it shall deem it proper, to 
make an order for the leasing or sale and conveyance of any real 
estate belonging to such corporation, and to direct the application 
of the moneys arising therefrom by the said corporation to such 
uses as to the said court shall seem to be most for the interest of 
the corporation to which the real estate so leased or conveyed 
belongs. 


{This section allows court to order lease, etc., on application of 


_ three-fourths of the trutees. 3y § 18 of revision the real 


property can not be leased in any case without the concurring 
vote of two-thirds of the directers, nor for a term of more than 
three years, without leave of the court.] 


(Laws 1861, ch. 94, amends L. 1847, ch. 133.) 
(Laws 1861, ch. 95, amends L. 1855, ch. 425.) 
(Laws 1861, ch. 239, amends L. 1848, ch. 319.) 


(L. 1862, ch. 284; R. S., 8th ed., 2017.) 


Bertin 1. In addition to the powers now vested by statute in 
the board of managers of any agricultural or horticultural asso- 
ciation, the officers of such association shall have power to 
regulate and prevent all kinds of theatrical, circus or mountebank 
exhibitions and shows, as well as all huckstering or traffic in 
fruits, goods, wares and merchandise of whatever description, for 
gain, on the fair days, and within a distance of two hundred yards 
of the fair grounds of said association, if in the opinion of said 
officers, the same shall obstruct or in any way interfere with the 
free and uninterrupted use of the highway around and approachs 
ing sueh fair grounds; and the police employed by any such asso- 
ciation shall possess the same power for a space of two hundred 
yards from said grounds, as is now vested in them by law within 
said grounds and be under the same control of the officers of the 
association within that space; and the same fines and penalties 
shall be incurred for any violation of the rules and regulations of 


- said officers of any such association within two hundred yards of the 


fair grounds, as is now by law incurred for any violation of the 


a rules and regulations within the grounds of any such association. 


[This chapter is reenacted without change of substance in 
§ 143 of revision. 


(Laws 1862, ch. 302, amends L. 1848, ch. 313.) °, 


196 LAWS REPEALED BY MEM. CORP. LAW. ah 


(Laws 1864, chap. 419; R. 8., 8th ed., 1925.) 


Section 1. No moneys shall be paid from the treasury of this 
state pursuant to any act of the legislature making appropriation 
to any hospital, orphan asylum, benevolent association, educa- 
tional, scientific, charitable, or other similar institution not under 
control of the state, until the president and secretary, or the 
managers of such institution, shall have made a report to the 
comptroller of the operations, purposes, financial condition, 
expenditures and management of such institution. The said 
report shall bear date on the first day of October, in each year, 
and shall include the details of the action of the managers for the 
entire year previous, and particularly of the disposition of moneys 
appropriated by the legislature for the maintenance of said 
institution, and shall be verified by the affidavit of the officers 
making the same. It shall be the duty of the comptroller to with- 
hold moneys appropriated for the benefit of any such hospital, 
asylum, association or institution, the managers of which shall 
not have complied with this requirement; and he shall transmit 
such reports, or a copy of them, to the legislature, together with 
his annual report. 


[Re-enacted in § 17 of revision without change of sub- 
stance, and applied to all membership corporations.] ; 


(Laws 1865, chap. 368; R. S., Sth ed., 2021.) 


Section 1. Any five or more persons of full age, citizens of 
the United States, a majority of whom shall be also citizens 
of this state, who shall desire to associate themselves for social, 
temperance, benefit, gymnastic, athletic, military drill, musical, 
yachting, hunting, fishing, batting or lawful sporting purposes, 
may make, sign and acknowledge before any officer authorized to 
take the acknowledgment of deeds in this state, and file in the 
office of the secretary of state, and also in the office of the 
clerk of the county in which -the office of such society shall be 
situated, a certificate in writing, in which shall be stated the 
name or title by which such society shall be known in law, 
the particular business and object of such society, the number 
of trustees, directors or managers to manage the same, and the 
names of the trustees, directors or managers for the first year 
of its existence; buti such certificate shall not be filed, unless 
by the written consent and approbation of one of the justices 
of the supreme court of the district in which the principal office 
of such company or association shall be located, to be indorsed 
on such certificate; but nothing in this act contained shall author- 
ize the incorporation of any society or club for any purpose, 


LAWS REPEALED BY MEM. CORP. LAW, : 197 


(Laws 1865, ch. 368; R. S. 8th ed., 2022.) 
repugnant to any statute-of this state, or prohibited thereby. 
(Thus amended by L. 1865, chap. 668, and L. 1871, chap. 705.) 


[Re-enacted substantially in §§ 30-31 of revision.} 


§ 2. Upon filing a certificate as aforesaid, the persons who shall 
have signed and acknowledged such certificate, and their asso- 
ciates and successors, shall thereupon, by virtue of this act, be 
a body politic and corporate by the name stated in such cer- 
tificate, and by that name they and their successors shall and 
may have succession, and shall be persons in law capable of 
suing and being sued; and they and their successors may have 
and use a common seal, and may alter and change the same at 
pleasure; and they and their successors by their corporate name 
shall in law, be capable of taking, receiving, purchasing, leasing 
and holding real estate for the purposes of their incorporation, 
and for no other purpose, to an amount not exceeding the sum 
of five hundred thousand dollars in value, exclusive of the buildings 
and improvements thereon, and personal estate for like purposes, 
to an amount not exceeding the sum of one hundred and fifty 
thousand dollars in value, exclusive of the buildings and improve: 
ments on its said real estate and the furnishing of its club-house, 
but the clear annual income of such real and personal estate 
shall not exceed the sum of fifty thousand dollars; to make 
and adopt a constitution, by-laws, rules and regulations for the 
government of said corporation, and for the admission, volun- 
tary withdrawal, censure, suspension and expulsion of its mem- 
bers, for the establishing and collection of the fees 
and dues of its members, the number and election of 
its officers, and to define their duties and compensation, 
and for the safe-keeping of its property, and from time to time 
.to alter, modify or change such constitution, by-laws, rules and 
regulations; provided, however, that no constitution, by-laws, 
rules or regulations shall be made or adopted by said corporation 
which shall be inconsistent with the Constitution and laws of 
the United States or this state. The by-laws of any society or 
club for yachting purposes may provide that the qualified voters 
of such society or club be limited to the owners of yachts in such 
manner that the owners of each yacht shall, together, cast but 
one vote in the meetings of such socfety or club, and in the elec- 
tion of its officers, trustees, directors or managers. (Thus 
amended by L. 1877, chap. 380.) 


[The provision that on filing certificate the corporation is 
formed is in § 31 of revision. The general powers of the 
cornoration are in Gen. Corp. L, § 11. By § 12 of Gen- 


198 LAWS REPEALED BY MEM. CORP. LAW, | 


(Laws 1865, ch. 368; R. S, 8th ed., 2022.) 


Corp. L., a membership corporation can hold property of the value 
of $3,000,000, the clear annual income of which does not exceed 
$500,000. The power to make by laws for various purposes is in 
§ 11, Gen. Corp. Law, and § 8 of Membership Conp. Law. The 
provisions in relation to yachting clubs is re-enacted.in § 8 of revi- 
sion, without change in substance.} 


§ 3. The society #» incorporated may elect, from its members, 
its trustees, directors or managers; and the directors, trustees or 
managers so elected may divide the whole number of trustees, 
directors or managers into classes, so that not less than one- 
fourth of their number shall be elected annually after the first 
organization of any board of such trustees, directors or managers. 
Such elections may be held at such time and place, and in such 
manner as may be specified in the by-laws; and such board shall 
have the control and management of the affairs and funds of 
said society, a majority of whom shall be a quorum for the tran- 
saction of business; and whenever any vacancy shall happen 
among such trustees, directors or managers, by death, resigaation 
or neglect to serve, such vacancy shall be filled in such manner 
as shall be provided by the by-laws of such society. The number 
of trustees in any corporation organized under this act may be 
increased to not more than twenty-one or diminished to not less 
than three, as follows: The existing trustees of any such cor- 
poration, or a majority of them, shall make and sign a certificate, 
declaring how many trustees the corporation shall thereafter 
have, and stating the names of such trustees for the present time, 
which certificate shall be acknowledged by the trustees signing 
the same, or proved by a subscribing witness, and shall be filed 
in the office of the clerk of the county where the original certifi- 


cate of incorporation was filed, and a duplicate or transcript, 


thereof duly certified under the official seal of such clerk, filed in 
the office of the secretary of state; and from and after the filing 
of such certificate and duplicate or transcript, the trustees of such 
corporation shall be deemed increased to the number therein 
stated, and the persons so named therein shall be trustees until 
a new election of trustees shall be had according to the said act, 
and the constitution, by-laws or regulations of such corporation. 
(Thus amended by L. 1885, chap. 66, superseding L. 1867, chap. 
799, and L. 1873, chap. 698.) 


[Section 10 of revision provides that the directors shall be 
elected from among the members. Section 8 of the revision 
authorizes the by-laws to provide for the classification of directors 
so that not less than one-fifth shall be elected annually. Gen. 
Corp. Law, § 29, fixes a majority of the directors as a quorum, 


ee ee 


> Nees 


LAWS REPEALED BY MEM, CORP. LAW. 1yv 


(Laws 1865, ch. 868; R. S. 8th ed., 2023.) 


and also provides that the directors shall have the general man- 
agement of the corporation. Section 8 of revision provides that 
the by-laws may prescribe the method of filling vacansies. This 
section allows the trustees to increase their number to twenty- 
one or diminish it to three, while § 10 of revision only allows 
the change to be made by a majority vote of the members at an 
annual meeting, and the number may be increased to not more 
than thirty or diminished to not less than three.] 


§ 4. In case it shall at any time happen that an election of 
trustees, directors or managers shall not be made on the day des- 
ignated by the by-laws, said society, for that cause, shall not be 
dissolved, but it shall and may be lawful on any other day to hold 
an election for trustees, directors or managers, in such manner 
as may be directed by the by-laws of such society. 


[Fully covered by §§ 28-26 of Gen. ©. L. which require 
the directors to call and conduct a special election in such a case.} 


§ 5. The provisions of this act shall not extend or apply to any 
association or individuals who shall, in the certificate filed with 
the secretary of state, or with the county clerk, use or specify a 
name or style the same as that of any previously existing incor- 
porated society in this state. 


fGen. 0. L, § 63 


[Section 6. Take property by devise. Not repealed.] 

§ 7. The trustees of any company or corporation organized 
under the provisions of this act, shall be jointly and severally 
liable for all debts due from said company or corporation, con- 
tracted while they are trustees, provided said debts are payable 


‘ within one year from the time they shall have been contracted, 


and provided a suit for the collection of the same shall be brought 
within one year after the debt shall become due and payable. 


[Re-enacted in 4 11 of revision, with the additional con- 
dition, that execution against the corporation be returned unsatis- 
fied and action be brought against the directors within one year 
after such return.] is 


§ 8. All institutions formed under this act, together with their 
books and vouchers, shall be subject to the visitation and inspec- 
tion of the justices of the supreme court, or by any person or 
persons who shall be appointed by the supreme court for that 
purpose; and it shall be the duty of the trustees, or a majority of 
them, in the month of December in each year, to make and file. 


ZU, LAWS REPEALED BY MEM. CORP. LAW, 


(Laws 1865, ch. 368; BR. S, 8th ed., 2023.) 


in the county clerk’s office where the original certificate is filed, 
a certificate under their hands, stating the names of the trustees 
and officers of such association or corporation, with an inven- 
tory of the property, effects and liabilities thereof, with an affi- 
davit of the truth of such certificate and inventory, and also an 
affidavit that such association or corporation has not been 
engaged, directly or indirectly, in any othe business than such 
as is set forth in the original certificate on file. 


[Visitation by supreme court is retained in § 16 of revision. 
The provision requiring the filing of annual report is omitted, 
but § 16 of revision provides for the filing of an inventory on 
order of supreme court, where it appears to the court by verified 
petition that there has been mismanagement by the directors.} 


§ 9. Each corporation formed under this act shall possess the 
general powers conferred by and be subject to the provisions and 
restrictions of the third title of the eighteenth chapter of the 
first part of the revised statutes (except that each corporation so 
formed shall have the power to issue its stocks and bonds, or 
either, to an amount equal to the value of its real estate, pro- 
vided, however, that prior to any such issue the value of said 
real estate shall be appraised on oath by three freeholders of 
the county in which such real estate is situated, approved by the 
county judge, and their appraisal filed in the county clerk’s 
office, and in the principal office of said corporation, and for all 
issued in excess of said appraised value the officers, trustees, 
directors or managers issuing the same shall be jointly and sey- 
erally liable). (Thus amended by L. 2877, chap. 380.) 


[Section 11 of the General Corp. L prescribes the general 
powers of all corporations. By § 18 of revision, the real property 
of a membership corporation can be sold or mortgaged only on 
the concurring vote of two-thirds of the directors and leave of 
the court. Such section also provides that a mortgage may be 
so authorized to secure the payment of bonds issued to different 
persons. Section 8 of revision provides that the by-laws may 
regulate the participation in the affairs of the corporation to 
which bondholders shall be entitled.J ' 

[Section 10. Power to repeal.] (Omitted.) 


§ 11. It shall be lawful for any corporation duly created and 
organized pursuant to the provisions of this act in its by-laws to 
provide and determine what number of its members shall consti- 
tute a quorum for the transaction of business at its stated and at 

.its special meetings, and to prescribe and determine the terms 





LAWS REPEALED BY MEM. CORP. LAW. 201 


(Laws 1865, ch. 368; R. 8., 8th ed., 2024) 


and conditions upon and subject to which its members shall and 
shall not be eligible to vote at its meetings and be trustees, 
directors, managers and officers thereof. The provisions of this 
act shall be deemed to apply only to such corporations or associa- 
, tions as have been formed under said chapter three hundred and 
sixty-eight of the laws of one thousand eight hundred and sixty- 
five (as added by L. 1889. ch. 301). 


[Re-enacted in § 8 of revision without change of substance.] 


§ 12. It shall be lawful for any corporation duly created and 
organized pursuant to the provisions of this act in its by-laws to 
provide and determine what number of its members, not less than 
one-third, shall constitute a quorum for the transaction of busi- 
ness at its stated and at its special meetings, and to prescribe and 
determine the terms and co:ditions upon and subject to which its 
members shall and shall not be eligible to vote at its meetings 
and be trustees, directors, managers and officers thereof. The 
provisions of this act shall be deemed to apply only to such eor- 
porations or associations as have been formed under said chapter 
three hundred and sixty-eight of the laws of eighteen hundred ind 
sixty-five. (Added as § 11 by L. 1887, chap. 645, and made § 12 
by L. 1889, chap. 301.) 


[Section 8 of revision without change of substance except that 
. if one-third of the members is nine or more, any number not less 
than nine may be fixed as a quorum.} 


(L. 1865, ch. 668, amends L. 1865, ch. 368.) 


(L. 1866, ch. 278; R. S., 8th ed., 2058.) 

Section 1. Any number of persons residing in this state, not 
less than three, who shall desire to form an association for the 
purpose of erecting a monument or monuments, to perpetuatie 
the memory of soldiers and sailors who served in the late war 
in defense of the Union, may meet at such places as they may 
agree, and appoint a chairman and secretary, by a vote of a 
majority of the persons present at the meeting, and proceed 
to form an association by determining upon a corporate name 
by which the association shall be called or known, by determining 
on the number of trustees to manage the concerns of the asso- 
ciation, which shall not be less than six nor more than twelve, 
and may thereupon proceed to elect by ballot the number of 
trustees so determined upon. (Thus amended by L. 1888, chap. 
299.) ; 


{Reenacted in § 120 of revision, without change in substance} 
26 


202 LAWS REPEALED BY MEM. CORP. LAW, 


(Laws 1866, ch. 273; R.8., 8th ed., 2059.) 

§ 2. The chairman and secretary of the meeting shall, within 
six days after such meeting, make a written certificate and sign 
their names thereto, and acknowledge the same before an officer 
authorized to take the proof and acknowledgment of conveyances 
in the county where such meeting shall have been held, which 
certificate shall state the names of the associates who attended — 
such meeting, the corporate name of the association determined 
upon by a majority of persons who met, the number of trustees 
fixed on to manage the affairs of the association, the names of 
the trustees chosen ati the meeting, which certificate the chair- 
man and secretary of such meeting shall cause to be recorded 
in the clerk’s office of the county in which the meeting was 
held, in a book to be appropriated for the recording of certificates 
of incorporation. (Thus amended by L. 1888, chap. 299.) 

fRe-enacted in § 120 of revision, without change in substance, 
but simplified to conform to general scheme of incorporation.} 


§ 3. Upon such certificate, duly acknowledged as aforesaid, 
being recorded, the association mentioned therein shall be deemed 
legally incorporated, and shall have and possess the general 
powers and privileges, and be subject to the liabilities and restric- 
tions contained in the third title of the eighteenth chapter of 
part first of the Revised Statutes, except that each subscriber 
shail be bound to pay only to the amount subscribed by him. 
The affairs and property of such association shall be managed 
by the trustees, who shall appoint from among their number 
a president, vice-president, secretary and a treasurer, who shall 
hold their places during the pleasure of the board of trustees; 
and the trustees may require the treasurer to give security for 
the faithful performance of the duties of his office, and if a 
vacancy shall oceur in said board of trustees or in any offices by 
death, resignation, refusal to act or otherwise of any trustee 
or officer of said board, the then remaining trustees, at any 
legal meeting of said trustees, shall and may, and they are 
hereby authorized and required, to elect and choose a fit pergyon 
or persons to fill wp and supply such vacancy or vacancies; pro- 
vided, however, the then remaining members of said board of 
trustees shall have been notified that such vacancy or vacancies 
in such board or its officers will be then filled; and a majority 
of the then trustees shall be necessary to form a quorum for the 
transaction of business; and the services of said trustees and 
officers shall be gratuitous. (Thus amended by L. 1888, chap. 299.) 


[Gen. Corp. L. § 11, préscrikes the general powers of all 
corporations. Gen. Corp. L., § 29, povides that the directors 


LAWS REPEALED BY MEM. CORP. LAW. . 203 


(Laws 1866, ch. 273; BR. S., 8th ed., 2059.) 


shall have the management of the affairs of the corporation and 
that a majority of the directors shall constitute a quorum. The 
remainder of this section is fully covered by § 8 of revision. 
authorizing the adoption of by-laws for various purposes.] 


§ 4. Any association incorporated under this act, or the act 
hereby amended, may take by purchase or devise or otherwise, 
and hold within the county in which the certificate of its incorpora- 
tion is recorded, not exceeding five aeres of land, to be held and 
occupied exclusively for the erection of a suitable monument or 
monuments to perpetuate the memory of the soldiers and sailors 
of the town, city or county in which such monument or monn- 
ments shall be erected, who served during the late war in defense 
of the Union, and such association may erect such monument or 
monuments upon any public street, square or ground of any 
town, city or village, with the legal consent of the proper officers 
of such town, city or village, or may purchase or aecept the 
donation of any lands suitable for that purpose; and may take and 
hold any property, real or personal, devised, bequeathed or given 
upon trust, to apply the same or the income or proceeds thereof, 
under the direction of the trustees of such association, for the 
improvement or embellishment of such monument or monuments, 
or the erection or preservation of any structures, fences or walks 
erected or to be erected upon the lands of such association, or for 
the repair, preservation, erection, or renewal of such monument 
or monuments, fence or other structure, in, around or upon said 
lands, or for planting and cultivating trees, shrubs, flowers or 
plants, in, around or upon any such lands, or for improving, or 
embellishing the same in any manner or form consistent with the 
design and purposes of the association, according to the terms of 
such grant, devise or bequest; but the annual income of such 
estate, over and above the amount that may be expended in the 
purchase of grounds and in the erection of said monument or 
monuments, and in inclosing, laying out and ornamenting the 
same, shall not exceed the sum of five thousand dollars. (Thus 
amended by L. 1888, chap. 299.) 


acted in § 121 of revision without change in sub- 
stance except that the limitation as to amount of annual income 


- is omitted as unnecessary.} 


[Section 5. Property exempt from taxation. Not repealed.} 


§ 6. A tax may be imposed, levied and collected on the taxable 
property in any town or city in which such monument or monu- 
ments may be erected, for the purpose of repairing or improving 
the same and the grounds thereof; such tax shall be imposed in 


204 LAWS REPEALED BY MEM. CORP. LAW, 


(Laws 1866, ch. 273; R. S., 8th ed., 2060.) 


the manner prescribed by law for imposing general taxes In such 
town or city as are now authorized to be imposed. (Thus 
amended by L. 1888, chap. 299.) 


{ Re-enacted in § 122 of revision, without change in substance.] 


$7. Any association heretofore incorporated under the original 
act, or which may be hereafter incorporated under this act, may 
take by gift or otherwise any lots or lands in any cemetery 
within the county in which the certificate of its incorporation is 
recorded, to be used and occupied exclusively for the burial of 
honorably discharged soldiers who served in the late war in 
defense of the Union, and for the erection of suitable monuments 
or memorials therein. (Thus amended by L. 1888, chap. 299.) 


| [Re-enacted in § 121 of revision, without change in substance.] 


§ 8. Any association may erect, as the monument contemplated 
by this act, a memorial hall or building, and may take and hold 
the real estate necessary or proper for that purpose, not to 
exceed in amount the sum of twenty-five thousand dollars, and 
the real estate held fur the purposes of such memorial hall or 
building shall not be exempted from taxation. (Thus amended 
by L. 1888, chap. 299.) 


{Reenacted in § 120 of revision, but the limitation as to 
amount of property is omitted. The .provision that the hall 
shall be exempt from taxtion, is omitted. The real property of 
such a.corporation used exclusively for non-business purposes, is 
exempt under L. 1893, ch. 498.] 


(L. 1866, ch. 457, amends L, 1865, ch. 368.) 
(L. 1867, ch. 799, amends L. 1865, ch. 368) 


(L. 1868, ch. 402; R. S, 8th ed., 1940, 


Section 1. The trustees of any rural cemetery association 
incorporated under the laws of this state are hereby authorized 
to levy a tax upon the lot owners in said cemetery in proportion 
to the value of said lots respectively, when sold, for the purpose 
of improving the grounds of said cemetery, and repairing and 
rebuilding the fences around the same, for the purpose of con- 
structing a receiving vault for the common use and benefit of 
said lot owners, whenever the funds applicable to such purposes 
shall be insufficient to make the necessary repairs, improvements 
or construction. (Thus amended by L. eves a he super- 
seding L. 1877, chap. 426.) 


LAWS REPEALED BY MEM. CORP. LAW. 205 


(Laws 1868, ch. 402; R. S., 8th ed., 1941) 

§ 2. Such tax shall not be levied except upon the written con- 
sent of two-thirds of the lot owners in the cemeteries to which 
the proposed tax is to be applied, or upon the vote of a majority 
of all the lot owners in favor of a tax for the purposes herein 
specified, at an annual or at a special meeting called by the trus- 
tees for the purpose of taking such vote, upon the same notice 
required by law for annual meetings; except that at an annual 
meeting, upon a vote of a majority of lot owners, present and 
voting, the trustees are authorized to levy a tax upon 2ach of the 
lot owners, not exceeding one dollar for each lot owned by the 
several lot owners in such cemetery. The proceeds of such tax 
to be applied to the purposes herein specified, and to no other 
purpose whatever. (Thus amended by L. 1879, chap. £11.) 

§ 3. The tax hereby authorized shall be such sum per lot as 
the trustees shall determine, but shall not exceed the sum of five 
dollars a lot in any one year on ordinary priced full-sized lots, 
and proportionally more on more valuable ones; and the tax so 
levied shall be collected by the school district collector of the 
school district in which the cemetery is situated, and paid over 
to the treasurer of said cemetery. In case the said school ceol- 
lectors shall neglect or refuse to collect such tax, a majority. of 
the trustees of such cemetery may appoint some suitable and 
proper person a resident of said school district, who shall give 
his bond as is now required by law for a collector of school taxes, 
and whose term of office shall be for one year to collect such tax, 
or any uncollected portion thereof, and may by warrant under 
the hands of the secretary and president of such cemetery asso- 
ciation authorize such person, duly appointed to collect the same, 
in the same manner and with the same powers as are given to 
school collectors in the collection of school taxes. Such appointed 
collector shall receive as his compensation the same fees as are 
now by law allowed to school collectors in the collection of school 
taxes and shall be subject to the same liability in case of neglect 
or misconduct. (Thus amended by L. 1888, chap. 415, superseding 
L. 1881, chap. 412.) 

§ 4. The provisions of this act shall not apply to cities, nor to 
any joint-stock cemetery association or corporation. 


[This chapter is re-enacted in § 52 of revision with the follow- 
ing changes: The directors are authorized to levy a tax, annually, 
not exceeding one dollar on each lot, and the vote of a majority 
of the lot owners is not required. The treasurer of the cor- 
poration instead of the collector of school taxes is authorized to 
collect taxes levied on the lot owners. No fee is given treasurer 
for collection of tax.] ; 


206 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1869, ch. 629; BR. S, 8th, ed, 2024) 


Section 1. It shall be lawful for the supreme court of this state, 
upon the application of any society, association or corporation, 
now incorporated or hereafter incorporated under and by virtue 
of the act entitled “An act for the incorporation of societies or 
clubs for certain social and recreative purposes,” passed April 
eleventh, eighteen hundred and sixty-five, and the acts amendatory 
thereof, or under and by virtue of chapter two hundred and sixty- 
seven of the laws of eighteen hundred and seventy-five, entitled 
“An act for the incorporation of societies or clubs for certain 
lawful purposes,” and of the several acts extending and amending 
said act, in case it shall deem it proper to make an order for the 
mortgaging of any real or personal estate belonging to any such 
corporation, and to direct the application of the moneys arising 
therefrom by the said corporation; and upon like application may 


confirm any bond or mortgage heretofore given by any such cor- - 


poration, and thereupon such ‘bond and mortgage shall be a legal 
obligation and a valid lien upon the premises or property covered 
thereby from the date of record thereof. (Thus amended by L 
1884, chap. 68.) 


fSection 13 of revision, authorizing the mortgaging of the real 
property of a membership corporation on the concurring vote of 
twe-thirds of the directors and leave of the court. The same ses- 
tion also authorizes the court to confirm a mortgage originally 
given without leave of the court.J 


(L. 1869, ch. 708, amends L. 1847, ch. 133,), 


(L. 1870, ch. 527; R. S., 8th ed, 1941) 


Section 1. It shall be lawful for any cemetery association 
heretofore or hereafter formed under and in pursuance of the 
act, entitled “An act authorizing the incorporation of rural ceme- 
tery associations,” passed April twenty-seventh, eighteen hundred 
and forty-seven, and the acts amending the same, to accept 
of a conveyance to such association of any grounds owned or 
held by any religious society or by trastees, for burial purposes, 
whenever such society shall authorize the proper officer or officers 
to convey the same, and in cases where such ground is held 
by trustees, whenever all the trustees living or residing in this 
state shall unite in such conveyance; and such conveyance, when 
fully executed and delivered, shall be deemed and held valid 
to convey all the interest of such society, and of the said 
trustees, in such grounds to the association therein named. 

§ 2. The association named in any conveyance so as aforesaid 
authorized shall take, hold and control the grounds so conveyed, 
subject, however, to any and all burdens, trusts and conditions 


ee 


LAWS REPEALED BY MEM. CORP. LAW, 207 


(Laws 1870, ch. 527; R. S., 8th ed., 1941.) 


incumbent upon its grantors, and shall perform all such dtties, 
trusts and conditions. 

§ 3. Lots which shall have been sold or granted in such burial 
grounds, prior to such conveyance, shall not be taken from the 
grantees thereof, nor their interesti therein divested by such con- 
veyance, nor shall any grave be disturbed or monument or remains 
removed without the consent of the lot owner or of the heirs 
of the persons whose remains are intended to be removed. 


[Sections 13 are re-enacted without change of substance in 
§ 45 of revision.J 


§ 4. The grounds authorized to be conveyed by this act shall 
be surveyed and mapped by the association receiving them, 
and the portion or portions thereof unoccupied or undisposed 
of may be subdivided into lots and plots and sold or granted by 
the trustees of such association, in the same manner as the 
other grounds and lots of such association. And the moneys 
received on the sale of such lots shall be expended in payment 
of expenses, and improving and embellishing the grounds of the 
association, including the grounds conveyed under this act, in 
the discretion of the trustees thereof. 


[Section 4 is not re-enacted in form, but § 46 of revision 
serves as a substitute for it.J 


(L. 1871, ch. 68, amends L. 1854, ch. 112.) 


(L. 1871, ch. 378; R. 8. 8th ed., 1942.) 


Section 1. Whenever any person or persons owning or having 
in possession a burial lot in any incorporated cemetery shall have 
vacated the same by a removal of all the dead buried on said lot, 
and shall have left said lot in a broken and uncultivated condi- 
tion for the period of one month or more from the date of such 
removal, it shall then be Jawful for the trustees of such ineor- 
porated cemetery to enter on said vacated lot for the purpose of 
improving and beautifying the same, and grade, cut, fill or other- 
wise change the surface of the same, as shall, in their judgment, 
be for the improvement of said lot and the general improvement 
of such cemetery grounds, not reducing, however, the area of said 
lot. The cost and expense thereof shall be chargeable to said 
lot, in a sum not exceeding ten dollars, and not against the late 
owners or persons having had in possession said lot. 

§ 2. If the person or persons owning said vacant lot shall not, 
within six months after such expense shall have been incurred, 
as provided by the first section of this act, repay to said trustees 
the sum so expended and authorized, it shall then be lawful for 
snch trustees to sell said lot to pay the cost of such improvement, 


208 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1871, ch. 378; R. S, 8th ed, 1942.) 
at public vendue on said cemetery grounds, previous notice of 
such sale having been posted at the main entrance of said ceme- 
tery at least ten days prior to the day of such sale, and shall pay 
any surplus arising from such sale, on demand, to the person or 
persons, or either of them, last in occupation of said lot. 


{This chapter is re-enacted without change of substance in 
§ 53 of revision. J 


(L. 1871, ch. 705, amends L. 1865, ch. 368.) 


(L. 1871, ch. 875; R. S,, 8th ed., 2047.) 


Section 1. The workingmen of the state of New York may 
incorporate themselves into unions and societies under and by 
virtue of the provisions of the act of the legislature of this state, 
passed April twelfth, eighteen hundred and forty-eight, entitled 
“An act for the incorporation of benevolent, charitable, scientific 
and missionary societies,’ and the several acts amendatory 
thereof; and the provisions and restrictions of the said acts shall 
apply to the formation and incorporation of said unions and 
societies in all respects. 


{Such corporations may hereafter be formed under §§ 30-31 of 
revision. ] 
(L. 1872, ch. 104; R. S., 8th ed., 1926.) 


Section 1. No trustee or director of any charitable or benevo- 
lent institution, organized either under the laws of this state or by 
virtue of a special charter shall receive, directly or indirectly, any 
salary or emolument from said institution, nor shall any salary or 
compensation whatever be voted or allowed by the trustees or 
directors of any institutions organized for charitable or benevo- 
lent purposes, to any trustee or director of said institution for ser- 
vices, either as trustee or director, or in any other capacity. 


EBy § 12 of revision the officers of a membership cor- 
poration hereafter incorporated are prohibited from receiving 
compensation, unless authorized by the by-laws. After January 
1, 1896, the section is made to apply to corporations heretofore 
incorporated. 


(L. 1872, ch. 116, amends L. 1855, ch. 425.) 
(L. 1872, ch. 209, amends L. 1848, ch. 319.) 
(L. 1872, ch. 649, amends L. 1848, ch. 319.) 
(L. 1873, ch. 361, amends L. 1847, ch. 133.) 


(L. 1873, ch. 397; B.S. Sth ed., 2055.) 


Section 1. Any ten or more persons, residents of this state, who 
shall desire to associate themselves together in a corporate ¢apac- 
ity as a fire, hose, protective or hook and ladder company, may 





LAWS REPEALED BY MEM. CORP. LAW. 209 


(Laws 1873, ch. 397; BR. S., 8th ed., 2055.) 


make, sign and acknowledge before any officer authorized to take 
the acknowledgment of deeds in this state, and file in the office of 
the secretary of state and also in the office of the clerk of the 
county in which the office of the proposed company shall be 
situated, a certificate in writing in which shall be stated the 
name or title by which said company shall be known in law, the 
particular business and object of said incorporation, the name of 
the incorporated city or village, or the town in which said com- 
pany proposes to act, the number of trustees, directors, or man- 
agers to manage the same, and the names of the trustees, directors 
or managers for the first year of its existence, and the number of 
years said company shall exist, not to exceed fifty years; but 
such certificate shall not be filed unless there shall be annexed 
thereto a certified copy o a resolution of the board of trustees 
of the village, or the approval of the mayor of the city in which 
said company is situate, or if said company be not located in an 
incorporated city or village, then a resolution of the board of 
town auditors of the town, consenting to such incorporation, 
provided that such corporations shall only engage in or conduct 
such business as properly belongs to fire, hose, protective or hook 
and ladder companies, and only in the incorporated city or vil- 
lage, or the town named in the aforesaid certificate; and pro- 
vided further, that in taking part in the prevention and extin- 
guishment of fires in cities and villages, said corporations shall 
be under the control and subject to the orders of the city or 
village authorities or officers, who by law have or may have con- 
trol over the prevention or extinguishment of fires in incorpo- 
rated cities or villages in which said corporation shall conduct 
their business. (Thus am. by L. 1890, ch. 27.) 


[Sections 65 and 66 of revision without change in substance.] 


§ 2. Upon filing a certificate as aforesaid, together with such 
resolution of approval, the persons who shall have signed and 
_ acknowledged such certificate, and their associates and succes- 
_ sors, shall thereupon, by virtue of this act, be a body politic and 
corporate by the name stated in such certificate, and by that 
name they and their successors shall and may have succession, 
and shall be capable in law of suing and being sued; and they 
and their successors by their corporate name shall, in law, be 
capable of taking, receiving, holding and purchasing real estate 

for the purposes of their incorporation, and for no other purpose, 
_to an amount not exceeding the sum of fifty thousand dollars in 
value, and personal estate for like purposes to an amount not 
exceeding the sum of fifty thousand dollars in value; to make 
F . t 4 27 qq 


210 — LAWS REPEALED BY MEM. CORP. LAW, 


(Laws 1873, ch. 397; R. S., 8th ed., 2056.) ons 


by-laws for the management of its affairs not inconsistent with 
the constitution and laws of this state or of the United States, to 
elect and appoint the officers and agents of such company for 
the management of its business, and to allow them a suitable 
compensation, and to prescribe the qualifications of membership 
of said company. 


[The provision that the corporation is formed on compliance 
with conditions is in § 65 of revision. The general powers of the 
corporation are prescribed by Gen. C. L., § 11. The power to 
hold property to the amount of $8,000,000 is in Gen. C. L., § 12.] 


§ 3. The company so incorporated may annually elect from its 
members its trustees, directors or managers, at such time and 
place, and in such manner as may be specified in its by-laws, who 
shall have the control and management of the affairs and funds 
of said company, and a majority of whom shall be a quorum for 
the transaction of business. Whenever any vacancy shall happen 
among said trustees, directors or managers, by death, resigna- 
tion or neglect to serve, such vacancy shall be filled in the man- 
ner provided in the by-laws of said company. 


{Gen. Corp. L, § 29, fixes the quorum of directors at a major- 
ity. The remainder of this section is covered by § 8 of revision.} 

[Section 4 Failure to hold election. Repealed by Gen. OG, L. 
of 1890.] 

[Section 5. May take property by devise. Not repealed.] 


§ 6. The trustees of any company or corporation organized 
under the provisions of this act shall be jointly and severally 
liable for all debts due from said company or corporation, con- 
tracted while they are trustees; provided said debts are payable 
within one year from the time they shall have been contracted; 
and provided further, that a suit for the collection of the same 
shall be brought within one year after the debt shall become due 
and payable. | 


[Section 11 of revision. } 











§ 7. It shall be the duty of the trustees, directors or managers 
of all corporations formed under this act, or a majority of said 
trustees, directors or managers on or before the fifteenth day of 
January in each year, to make and file in the county clerk’s office 
where the certificate of incorporation is filed, a certificate under 
their hands, stating the names of the trustees and officers of such 
corporation, with an inventory of the property and effects and 
liabilities thereof, with an affidavit of said trustees, directors or 


LAWS REPEALED BY MEM. CORP. LAW. PA sh 


(Laws 1873, ch. 897; R. S., 8th ed., 2056.) 


managers of the truth of such certificate and inventory; and 
also a like affdavit that such corporation has not been engaged, 
directly or indirectly, in other business than such as is set forth in 
the certificate of incorporation, 7 


(Omitted. | 

[Sections 8 and 9 were repealed by Gen. C. Wy: of 1890.] 
[Section 10 prescribes when act took effect.] 

[Section 11. Exemption from taxation. Not repealed.] 


(L. 1873, ch. 678, amends L. 1865, ch. 368.) 
(L. 1874, ch. 35, amends L. 1865, ch. 368.) 
(L. 1874, chap. 245; R. S., 8th ed., 1943,) 


[Sections 1-3 are amendatory of L. 1847, ch. 183.] 


§ 4. Every association incorporated under the act hereby 
amended may from time to time, by its trustees, make such rules 
and regulations as it shall deem proper for the care, management 
and protection of the cemetery lands and property; for the use, 
care and protection of all lots and plats and parts of lots therein; 
the conduct of persons while within the cemetery grounds; to 
exclude improper persons therefrom and improper assemblages 
therein; to regulate the dividing marks between the various lots 
and plats and parts of lots and plats, and their size, shape and 
location; to regulate the size of erections, and to forbid the erec- 
tion of structures upon such lots or plats and parts of lots or 
plats; to prevent the burial within the cemetery of persons exe- 
cuted for crime; to prevent the burial on any lot or plat or part 
of any lot or plat of any person not entitled to such burial by 
section eleven of said act of April twenty-seven, eighteen hun- 
dred and forty-seven, hereby amended; to regulate and prevent 
disinterments; to prevent improper monuments, effigies, struc- 
tures and inscriptions within the cemetery grounds, and to 
remove the same; and to regulate the introduction and growth 
of plants, trees and shrubs within the cemtery grounds. Such 
rules and regulations, when adopted, shall be binding upon all 
_ lot owners and persons visiting said cemetery grounds, and shall 
_ apply ‘to all lots and parts of lots sold or hereafter to be sold, 
Such rules and regulations, when adopted, shall be plainly printed 
and publicly posted in the principal office of the association, and 
in such places upon the cemetery grounds as the trustees of the 
association shall by resolution prescribe. 


{This section is reenacted without change of substance in 
§ 10 of revision.} 


a12 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1875, ch. 130; R. S, 8th ed., 1931.) 

§ 1. ‘Any five or more persons of full age, a majority of whom 
shall be citizens of and residents within this state, who shall 
desire to associate themselves together for the purpose of pre- 
yenting cruelty to children, may make, sign and acknowledge 
before any person authorized to take acknowledgment of deeds 
in this state, and file in the office of the secretary of state, and 
also in the office of the clerk of the county in which the business 
of the society is to be conducted, a certificate in writing in which 
shall be stated the name or title by which such society shall be 
known in law, the particular business and objects of such 
society, the number of trustees, directors or managers to man- 
age the same, and names of the trustees, directors or managers 
of the society for the first year of its existence. But such certi- 
ficate shall not be filed, unless the written consent and approba- 
tion thereof of one of the justices of the supreme court of the . 
district in which the place of business or principal office of such 
society shall be located, be first indorsed on such certificate, 
after thirty days previous notice in writing by the proposed 
corporators to the New York society for the prevention of 
cruelty to children, of the time and place of application therefor 
and after hearing thereon had. No such certificate shall use or 
specify as the name or titlé of the society, the same or substan- 
tially the same as that of any previously incorporated society 
for the prevention of cruelty to children in this state. (As am. 
by L. 1894, ch. 105.) 


[Re-enacted in § 70 of revision, with additional require- 
ments as to approval of certificate by president of New York 
society for the prevention of cruelty to children.} 


§ 2, Upon filing the certificate as aforesaid, the persons who 
shall have signed and acknowledged such certificate, and their 
associates and successors shall thereupon, by virtue of this 
act, be a body politic and corporate, by the name stated in such 
certificate, and as such shall have power, 

1. To have perpetual succession by its corporate mame, . 

®, To sue and be sued, complain and defend, im any court of 
law or equity. 

3. To make and use a common seal, which may be affixed by 
making an impression directly on the paper, and alter the same 
at pleasure. { 

4, To appoint such officers, managers and agents as the business 
of the corporation may require. 

5. To make by-laws not inconsistent with the laws of this state 
or of the United States, for the management of its property and 
the regulation of its affairs. SS 


LAWS REPEALED BY MEM. CORP. LAW. 213 


(Laws 1875, ch. 180; R. &, 8th ed. 1932.) 


6. To contract and be contracted with. 

7. To take and hold by gift, purchase, grant, devise or bequest 
any property, real or personal, and the same to dispose of at 
pleasure. But such corporation shall not, in its corporate 
capacity, hold real estate, the yearly income derived from which 
shall exceed the sum of fifty thousand dollars. 

8. To exercise any corporate powers necessary to the exercise of 
the powers above enumerated and given. 


fhe provision that the corporation be formed on filing certi- 
ficate is in § 70 of revision. The general powers of the cor. 
poration, including the power to hong property, are in §$ 11 
and 12, Gen. Corp. L.j 


§ 3. Any society so incorporated may prefer a compaint before 
any court, tribunal or magistrate having jurisdiction, for the 
violation of any law relating to or affecting children, and may aid 
in presenting the law and facts before such court, tribunal or 
magistrate in any proceeding taken. Any such society may be 
appointed guardian of the person of any minor child during its 
minority by a court of record of this state or by a judge or justice 
thereof, and may receive and retain any child at its own expense 
upon commitment by a court or magistrate. (Thus amended by 
LL. 1886, chap. 30.) 


[[Re-enacted in § 72 of revision, without change in substance.] 


§ 4. All magistrates, constables, sheriffs and officers of police 
shall, as occasion may require, aid the society so incorporated, its 
officers, members and agents in the enforcement of all laws which 
now are or may hereafter be enacted, relating to or affecting 
children. 


[-Re-enacted in § 12 of revision, without change in substance.J 


§ 5. The provisions of this act shall noti extend or apply 
to any association or individuals who shall, in the certificate 
filed as hereinabove provided, use or specify a name or style 
the same or substantially the same as that of any previously 
existing incorporated society in this state, - 

[Covered by § 6 of Gen. Corp. LJ 


_ (Laws 1875, ch. 267; R. S., 8th ed., 2024) 


Section 1. Any five or more persons of full age, citizens of 
the United States, and a majority of whom are also citizens 
of this state, who desire to form themselves into a society or 


214 LAWS REPEALED BY MEM. CORP. LAW, 


(L. 1875, ch. 267; R. S, 8th ed, 2025) 

club for social, mutual benefit, benevolent, temperance, political, 
economic, patriotic, gymnastic, athletic, military drill, musical, 
dramatic, historical, literary, library, artistic, yachting, hunting, 
fishing, bathing or lawful sporting purposes, may sign and acknowl- 
edge, before any officer authorized to take the acknowledgment 
of deeds in this state, and to file in the office of the secretary 
of state, and also in the office of the clerk of the county in 
which the office of such society or club shall be situated, a cer- 
tificate, in writing, in which shall be stated the name or title 
by which such society shall be known in law; the particular 
business and objecti of such society or club; the number of trus- 
tees, directors or managers to manage the same, and the names 
of the trustees, directors or managers for the first year of its 
existence; but such certificate shall not) be filed unless by the 
written consent and approbation of one of the justices of the 
supreme court of the district in which the principal office of 
such society or club shall be located, be indorsed on such cer- 
tificate; but nothing in this act contained shall authorize the 
incorporation of any society or club for any purpose repugnant 
to any statute of this state, or prohibited thereby. (Thus amended 
by L. 1876, chap. 53.) 


[Re-enacted in $$ 80 and 31 of revision, without change 
of substance.] 


§ 2. Upon filing a certificate-as aforesaid, the persons who 
shall have signed and acknowledgeé such certificates, and their 
associates and successors, shall thereupon, by virtue of this 
act, be a body politic and cerporate by the name stated in 
such certificate, and by that name they and their successors 
shali and may have succession, and shall be persons in law 
capable of suing and being sued; and they and their successors 
may have and use a common seal, and may alter and change 
the same at pleasure; and they and their successors by their 
corporate name shall, in law, be capable of taking, receiving, 
purchasing, leasing and holding real estate for the purposes 
of their incorporation, and for no other purpose, to an 
amount not exceeding the sum of five hundred thousand dollars in 
value, exclusive of the buildings and improvements thereon, and 
personal property for like purposes to an amount not exceeding 
the sum of one hundred and fifty thousand dollars in value, exclu- 
sive of the buildings and improvements on its said real estate and 
the furnishing of its club-house, but the clear annual income of 
such real and personal estate shall not exceed the sum of fifty 
thousand dollars; to make and adopt a constitution, by-laws, rules 


~ LAWS REPEALED BY MEM. CORP. LAW. 215 


(L. 1875, ch. 267; RB. 8, 8th ed, 2025, 


and regulations for the government of said corporation, and for 
the admission, voluntary withdrawal, censure, suspension ind 
expulsion of its members, for the establishing and collection of the 
fees and dues of its members, the number and election of its 
officers, and to define their duties and compensation, and for the 
safe-keeping of its property, and from time to time to alter, 
modify or change such constitution, by-laws, rules and regula- 
tions; provided, however, that no constitution, by-laws, rules or 
regulations shall be made or adopted by said corporation which 
shall be inconsistent with the constitution and laws of the United 
States or this state. The by-laws of any society or club for yacht- 
ing purposes may provide that the qualified voters of such socicty 
or club ‘be limited to the owners of yachts in such manner that the 
owners of each yacht shall together cast but one vote in the 
meetings of such society or club, and in the election of its officers, 
trustees, directors or managers. 


{The provision that on filing certificate the corporation is 
formed is in § 31 of revision. The general powers of the 
corporation are in § 11 of Gen. Corp. L. The power to hold prop- 
erty to the amount of $3,000,000 is in § 12 of Gen. Corp. L. The 
provision that corporation may make by-laws, ete, is in § 8 
of revision. The provision that yacht owners may vote, if the 
by-laws so provide, is in § 8 of revision. 


§ 3. The membership of any person in said society or corpora- 
tion shall be determined by his death or by his voluntary with- 
drawal therefrom, or by expulsion therefrom, and the manner of 
such withdrawal or expulsion of members shall be determined 
and provided by the by-laws of said corporation, and upon such 
death, withdrawal or expulsion, all and every right, title and 
interest of the person whose membership is so determined, in or 
to or by reason of the said corporation, by reason of his former 
membership therein, or in or to its property or effects, shall, 
unless such by-laws shall otherwise provide, or except by the 
unanimous consent of the board of trustees of such corporation, 
and as otherwise hereinafter provided, cease and be forever at 
an end. Provided that any such society or corporation may, 
under such regulations and restrictions as shall be prescribed by 
its board of trustees, convey to any member of such society or 
corporation, by deed, such portion of its real estate as shall have’ 
been used, or shall thereafter be used by such member for the: 
erection thereon of a cottage or other dwelling-house, with suit- 
able outbuildings, and such portion of real estate, together with 
the buildings thereon, shall belong to such member according to 


216 LAWS REPEALED BY MEM. CORP. LAW. t 


(Laws 1875, ch. 267; R. S., 8th ed., 2026.) 


the terms of such conveyance, and in case of his death, shall pass 
as part of his estate to his heirs or devisees, but the land whereon 
such buildings shall be erected shall be inalienable by him or 
them, except to such society or corporation, or to a member 
thereof; and provided also that any member of such society or 
corporation may, in his life time, on his voluntary withdrawal 
from such society or corporation, and after his death, his per- 
sonal representatives may sell, transfer and assign his share and 
interest in the property of such society or corporation, to it, or to 
a member thereof, for such sum as may be mutually agreed upon; 
and such society or corporation shall have power, under the 
direction and regulation of its board of trustees, to purchase and 
pay for the same. (As amended by L. 1890, ch. 68.) 


fSection 8 of revision authorizes the adoption of by-laws regu- 
lating the expulsion of members, the termination of member- 
ship, ete. Section 9 of revision provides that on the termina- 
tion of membership, all the rights of the member in or to the 
corporation or its property shall cease, unless otherwise provided 
by law or the by-laws. The provision of § 3, relating to transfers 
of lots, ete., to members, is re-enacted without change of sub- 
stance, in § 18 of revision.J 


§ 4. The society so incorporated may elect from its members, 
its trustees, directors or managers, and the trustees, directors or 
managers so elected may divide the whole number of trustees, 
directors or managers into classes, so that not less than one- 
fourth of their number shall be elected annually, after the first 
organization of any board of such trustees, directors or managers. 
Such election may be held at such time and place and in such 
manner as may be specified in the by-laws, except that in all 
societies incorporated under this act where the members own or 
are interested in individual lots of land conveyed by the society 
to such member or to some one of his family, in which case each 
member in good standing shall be entitled to vote in person or by 
written proxy, at such election or at any meeting of the society; 
and such board shall have the control and management of the 
affairs and funds of said society, a majority of whom shall be a 
quorum for the transaction of business; but any such society may 
by the consent in writing of a majority of its members fix the 
number of trustees, directors or managers, who shall constitute a 
quorum of its board of directors, trustees or managers for the 
transaction of business, which consent duly acknowledged or 
proved by subscribing witness shall be filed in the office of the 
clerk of the county where the original certificate of incorporation 


LAWS REPEALED BY MEM. CORP. LAW, — 217 


(Laws 1875, ch. 267; R. S., 8th ed., 2026.) 


was filed, and a transcript thereof duly certified under the offi- 
cial seal of said clerk shall be filed in the office of the secretary of 
state; and whenever any vacancy shall happen among such trus- 
tees, directors or managers by death, resignation or neglect to 
serve, such vacancy shall be filled in such manner as shall be 
provided by the by-laws of such society. The number of trustees, 
directors or managers in any corporation organized under this 
act may at any time be increased to not more than twenty or 
diminished to not less than five, as follows: The existing trus- 
tees, directors or managers of any such corporation, or a major: 
ity of them, shall make and sign a certificate declaring how 
many trustees, directors or managers the corporation shall there- 
after have, and stating the names of such trustees, directors or 
managers for the present time, which certificate shall be acknowl- 
edged by the trustees, directors or managers signing the same, 
or proved by a subscribing witness, and shall be filed in the 
office of the clerk of the county where the original certificate 
of incorporation was filed, and a duplicate or transcript thereof,, 
duly certified under the official seal of such clerk, shall be filed 
in the office of the secretary of state; and from and after the 
filing of such certificate and duplicate or transcript, the trustees, 
directors or managers of such corporation shall be deemed 
increased or diminished to the number therein stated, and the 
persons so named therein shall be trustees, directors or man- 
agers until a new election thereof shall be had according to this 
act and the constitution, by-laws or regulations of such corpo- 
ration. But no act of the trustees, directors or managers, chang: 
ing the number of such trustees, directors or managers, shall be 
valid until ratified by a majority of the members of such corpo- 
ration at a meeting called for that purpose. (Thus amended by 
L, 1898, ch. 465.) 


[Section 8 of yvevision provides that the by-laws may classify 
the directors in not more than five classes, the term of office to be 
as many years as there are classes. Section 8 provides that the 
by-laws may regulate the qualifications of voters at corporate 
meetings, and § 13 of revision provides that the grantees of 
lots may vote if the by-laws so provide. Section 29 of Gen. 
Corp. Law fixes a majority as a quorum of directors. Section S of 
revision authorizes the adoption of by-laws regulating vacancies 
in office of corporate officers By § 14 of revision the num- 
ber of directors may be changed to not less than three nor more 
than thirty by action of a corporate meeting.] 

[Section 5 repealed by Gen. C. L., 1890.] 


28 


218 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1875, ch. 267; R. S., 8th ed., 2026.) 


8G. The provisions of this act shall not extend or apply to any 
association or individuals, who shall in the certificate filed with 
the secretary of state, or with the county clerk, use or specify a 
name or style the same as that of any previously existing incor- 
porated society in the state. 


[Covered by Gen. C. L., § 6.7) 


[Section 7. Devises and bequests. Not repealed.] 


§ 8. The trustees, directors or managers of any society or 
corporation organized under the provisions of this act, shall be 
jointly or severally liable for all debts due from said society or 
corporation, contracted while they are trustees; provided, said 
debts are payable one year from the time they shall have been 
contracted; and, previded, a suit for the collection of the same 
shall be brought within one year after the debt shall become due 
and payable. 


fRe-enacted in § 11 of revision, without change in substance. 9 


 § 9, ‘All institutions formed under this act, together with their 
books and vouchers, shall be subject to the visitation and inspec- 
tion of the justices of the supreme court; or by any person or 
persons who shall be appointed by the supreme court for that 
purpose; and it shall be the duty of the trustees, or a majority 
of them, in the month of December in each year, to make and file 
in the county clerk’s office, where the original certificate is filed, 
a, certificate under their hands stating the names of the trustees 
and officers of such association or corporation, with an inventory 
of the property, effects and liabilities thereof, with an affidavit of 
the truth of such certificate and inventory, and also an affidavit 
that such association or corporation has not been engaged, 
directly or indirectly, in any other business than such as is set 
forth in the original certificate on file. 


[Visitation by supreme court is retained in § 16 of revi- 
sion. The filing of annual inventory is omitted but by § 16 
may be required by order of court upon petition, stating misman- 
agement by directors, ete. Section 11 of revision requires an 
annual report to be made by the directors at the annual meeting. } 


(L. 1875, ch. 343; R. S, 8th ed, 2040, 


Section 1. Any number of persons not less than five, citizens 
of the United States, a majority of whom shall also be citizens of 


_ LAWS REPEALED BY MEM. CORP. LAW. — 219 


(Laws 1875, ch. 348; R. S., 8th ed., 2041.) 


this state, who shall desire to associate themselves together for 
the purpose of founding, continuing and perpetuating a library, 
may make, sign and acknowledge before any officer authorized to 
take acknowledgment of deeds in this state, and file in the office of 
the secretary of state, and also in the office of the clerk of the 
county in which the office of such society shall be situated, a cer- 
tificate in writing, in which shall be stated the name or title by 
which such society shall be known in law, the business and object 
of such society, the number of trustees, directors or managers to 
manage the same, and the names of the trustees, directors or 
managers for the first year of its existence, and the city or town 
of the county in which such library shall be located; but such 
certificate shall not be filed unless by the written consent and 
approbation of one of the justices of the supreme court of the dis- 
trict in which said library shall be located, to be indorsed on such 
certificate. 


(Library corporations can not hereafter incorporate under this 
chapter, being excluded by the language of § 30. Hereafter 
they can only incorporate pursuant to the University Law (L. 1892, 
ch. 378), with the consent of the regents. Library corporatious 
formed under chapter 343 of the L. of 1875 will be subject to this 
chapter, being within the terms of the definition of a membership 
corporation in § 2 of revision.} 


§ 2. Upon filing a certificate, as aforesaid, the persons who 
shall have signed and acknowledged such certificate, and their 
associates and successors, shall thereupon, by virtue of this act, 
be a body politic and corporate, by the name stated in such certi- 
ficate, and by that name they and their successors shall and may 
have succession, and shall be persons in law capable of suing and 
being sued; and they and their sucessors, by their corporaiie 
name, shall, in law, be capable of taking, receiving, purchasing 
and holding real estate by gift, grant or otherwise, for the pur- 
poses of their incorporation, and for no other purpose, to an amounti 
not exceeding the sum of fifty thousand dollars in value, and per- 
sonal estate for like purposes to an amount not exceeding the 
sum of seventy-five thousand dollars in value; but the clear annual 
income of such real and personal estate shall not exceed the sum 
of ten thousand dollars; to make by-laws for the management of 
its affairs not inconsistent with the constitution and laws of this 
state or of the United States; to elect and appoint the officers 
and agents of such society for the management of its business, 
and to allow them a suitable compensation. 


| [The general powers of the corporation are in Gen. Corp. L., § 11. 
The power to hold a certain amount of property is superseded 


220 LAWS REPEALED BY MEM. CORP. LAW, 


(Laws 1875, ch. 343; BR. S, 8th ed., 2041) 


by Gen. Corp. L., § 12, which authorizes $3,000,000. The power 
to make by-laws is in Gen. C. L., § 11 and § 8 of revision. ] 


§ 3. The society so incorporated may prescribe by its by-laws 
what persons may thereafter become its members and have the 
right to vote at its meetings, and may annually elect from its 
members, its trustees, directors, managers, at such time and place 
and in such manner as may be specified by it in its by-laws, who 
shall have the control and management of the affairs and funds of 
said society, a majority of whom shall be a quorum for the trans- 
action of business; and whenever any vacancy shall happen among 
such trustees, directors or managers, by death, resignation or 
neglect to serve, such vacancy shall be filled in such manner as 
shall be provided by the by-laws of such society. 


[The power to make by-laws is in § 8 of revision. The 
provision that a majority of the directors shall be a quorum is in 
Gen. Corp. L, § 29. By-laws adopted pursuant to § 8 of 
revision may regulate the filling of vacancies.] 


§ 4. The provisions of this act shall not extend or apply to any 
association or individuals who shall in the certificates filed with 
the secretary of state, or with the county clerk, use or specify a 
name or style the same as that of any previously incorporated 
society in this state. * a 


[Covered by Gen. Corp. L., § 6.9 


[§ 5. Devises. Not repealed.] 

§ 6. The trustees of any company or corporation organized under 
the provisions of this act, shall be jointly and severally liable for 
all debts due from said company or corporation contracted while 
they are trustees, provided said debts are payable within one 
year from the time they shall have been contracted, and pror 
vided a suit for the collection of the same shall be brought within 
one year after the debt shall become due and payable. 


[Re-enacted in § 11 of revision.J 


§ 7, All institutions formed under this act, together with their 
books and vouchers, shall be subject to the visitation and inspee- 
tion of the justices of the supreme court, or by any person or per- 
sons who shall be appointed by the supreme court for that 
purpose. 

[Reenacted in § 11 of revision, without change in substance. }} 


LAWS REPEALED BY MEM. CORP. LAW. 221 


(L. 1875, ch. 419 amends L. 1853, ch. 395.) 
(L. 1875, ch. 452 amends L, 1848, ch. 319.) 
(L. 1875, ch. 512 amends L. 1855, ch. 425.) 
(L. 1876, ch. 53, amends L. 1875, ch. 267.) 
(L. 1876, ch. 190 amends L. 1848, ch. 319.) 
(L. 1876, ch. 846 amends L. 1855, ch. 425.) 
(L. 1877, ch. 228; R. S., 8th ed., 2057.) 


Section 1. At any time hereafter any twelve or more persons 
who may desire to form a corporation commonly called board of 
trade or exchange, or a builders’ exchange or association, for the 
purpose of fostering trade and commerce, or the interests of 
those whose business is the erection of buildings or the furnishing 
of materials used in the erection of buildings, to reform abuses in 
trade or business, to secure freedom from unjust or unlawful 
exactions, to diffuse accurate and reliable information among its 
members as to the standing of merchants and builders, and other 
matters to produce uniformity and certainty in the customs and 
usages of trade and commerce, and of those engaged in the busi- 
ness of erecting buildings or the furnishing of materials, to settle 
difference between its members and to promote a more enlarged 
and friendly intercourse between merchants and business men, 
may make, sign and acknowledge before some officer competent 
to take the acknowledgment of deeds, and file in the clerk’s office 
of the county where the principal office of such corporation is to 
be located, and a duplicate thereof in the office of the secretary 
of state, a certificate in writing in which shall be stated the name 
of the corporation, and the object for which it shall be formed, the 
amount of its capital stock, if any, the number of shares of 
which said stock shall consist, the time of its existence, not to 
exceed fifty years; the number of trustees and their names, who 
shall manage the affairs of the corporation for the first year, and 
the name of the city or town and county in which the principal 
office of such corporation is to be located. (Thus amended by L. 
1886, chap. 333.) 


[Section 1 is re-enacted in § 130 of revision with the fol- 
lowing changes: Five or more persons may incorporate instead 
of twelve or more, and the provision is broader in that persons 
having a “common trade, business, financial or professional inter- 
est ¥ may ineorporate. 

The manner of acknowledging the certificate is regulated by 
Stat. Const. L., § 15, and the place where it is to be filed is pre- 
scribed by § 5 of the Gen. Corp. L. 

Board of trade corporations can not incorporate under this chap- 
ter for business purposes, with capital stock, See note to § 130 
of revision. ] ; + 


222 LAWS REPEALED BY MEM. CORP. scl , 


(Laws 1877, ch. 228; R. S., 8th ed., 2057.) 


g 2. When the certificate shall have been filed as aforesaid, the 
persons who shall have signed and acknowledged the same, and 
their successors and associates, shall be a body politic and cor- 
porate in fact and in name stated in such certificate; and by such 
name shall have power: 

1. To sue and be sued; complain and defend in any court of law 
or equity. 

2. To make and use a common seal, and alter the same at 
pleasure. 

8. To appoint such subordinate officers and agents as the busi- 
ness of the corporation may require, and to allow them a suitable 
compensation. 

4. To make by-laws not inconsistent with any existing law, for 
the management of its property, the regulation of its affairs, and 
for the transfer of its stock. 


Section 2 is not re-enacted, but its provisions are covered by 
§ 11 of the Gen. Corp. L.J 
[Sections 3-6 were repealed by general and stock corporation 
laws of 1890.] 


§ 7. Such corporations shall have power to admit and expel 
members in such manner as may be provided in the by-laws of 
such corporation. 


[Section 7 is covered by § 8 of revision, authorizing the 
adoption of by-laws. 


(L. 1877, ch. 380 amends L. 1865, ch. 368.) 
(L. 1877, ch. 426 amends L. 1868, ch. 402.) 
(L. 1877, ch. 469 amends L, 1854, ch. 112.) 

(L. 1879, ch. 107; BR. S, 8th ed., 1943.) 


Section 1, Any rural cemetery association duly incorporated 
under the act entitled “An act authorizing the incorporation of 
rural cemetery associations,” passed April twenty-seventh, eight- 
een hundred and forty-seven, and the acts amending the same, 
which shall have issued, or which may hereafter issue certificates 
of indebtedness, pursuant to the provisions of chapter one hun- 
dred and sixty-three of the laws of eighteen hundred and sixty, 
entitled “An act to amend the act entitled An act authorizing 
the incorporation of rural cemetery associations, passed April 
twenty-seventh, eighteen hundred and forty-seven,” or which 
shall have any outstanding indebtedness for lands purchased for 
cemetery purposes or for moneys actually expended in presery- 
ing, improving and embellishing the cemetery grounds, may 
ehange such certificates of indebtedness, or said outstanding 


LAWS REPEALED BY MEM. CORP. LAW. 228 


(Laws 1879, ch. 107; R. S, 8th ed., 1944.) 


indebtedness, or any part thereof, into certificates of stock, by 
and with the consent of two-thirds of the trustees of the said 
rural cemetery association issuing the same, and the consent 
of the person or persons holding the said certificate of indebted- 
ness, or to whom said outstanding indebtedness is due, which 
change shall be effected in the manner following, that is to say: 
The board of trustees of any such corporation desiring to make 
the change authorized by this act, by a vote of not less than 
two-thirds of all the trustees elected, shall adopt a resolution 
expressing the desire and willingness of the said corporation to 
receive and accept a surrender and cancellation of the out- 
standing indebtedness or certificate of indebtedness issued by 
the said corporation, and to issue certificates of stock therefor 
in shares of the par value of twenty-five dollars each, or some 
multiple thereof, which resolution shall be entered at length 
in the book of minutes kept by the said board of trustees, where- 
upon the person or persons to whom said outstanding indebted- 
ness is due or the person or persons holding the certificates of 
indebtedness referred to in the said resolution may cancel the 
said outstanding indebtedness or surrender and yield up such 
certificate of indebtedness to the said corporation, to be can- 
celled and destroyed, and thereupon the said trustees shall have 
power to issue and deliver to such person or persons certificates 
of stock, in shares of twenty-five dollars each, or some multiple 
thereof, to an amount corresponding with the amount of the 
outstanding indebtedness or of the certificates of indebtedness 
so surrendered. And from theneeforth no interest shall accrue 
or become payable to the holders of the said stock, but in lieu 
of interest, if, after deducting all current expenses incurred by 
said trustees from the total receipts from all sources of said 
cemetery, there shall remain a surplus, then the holders of the 
said stock shall be entitled to claim and lawfully receive annu- 
ally or semi-annually a dividend for such proportion of the said 
surplus or net receipts of the said cemetery as shall have been 
agreed upon at the time of issuing such stock, if any surplus 
shall remain after the payment of such current expenses. (As 
am. by L. 1894, ch. 267.) 

§ 2. The certificates of stock hereby authorized to be issued 
shall be sealed with the corporate seal of the association, and 
signed by the president or vice-president and treasurer thereof. 
Such stock shall be deemed personal property, and shall be trans- 
ferable only on the books of the said association upon the surrender 
of the certificate thereof (unless otherwise provided on the face 
of such certificate), and upon every such surrender a new certifi- 


224 LAWS REPEALED BY MEM. CORP. LA 


(fu 1879, ch. 167; RK. S., Sth ed, 1944.) 


eate for the stock surrendered shall be issued to the party to 
whom the said stock shall have been transferred, and the holders 
of the said stock shall be entitled, in person or by proxy, to one 
vote for every share thereof, at the annual election for trustees 
and at other business meetings of the said corporation. 

§ 3. The trustees shall keep a register or record of the stock 
issued by the said corporation, showing the date of issue, the 
number of shares, the par value thereof, and the name or names 
of the person or persons to whom the same shall be issued, and 
the number of the certificate therefor, and all transfers of such 
stock shall be noted and entered in the said register or record, 
and the certificates surrendered shall be deemed cancelled by the 
issue of a new certificate, and such surrender certificate shall be 
destroyed. 

§ 4, Nothing in this act contained shall be construed to create a 
lien upon lots or plats belonging to individual proprietors within 
the cemetery limits, nor any other or greater liability against the 
association or trustees issuing such stock, than may be necessary 
to enforce the faithful application of the surplus or net receipts 
of the said cemetery to and among the holders of the said stock 
in manner aforesaid; provided, however, that any trustee of such 
sorporation may become the holder or transferee of such stock for 
his own individual use or benefit. 

[This chapter is re-enacted, without change of substance, in 
§ 50 of revision, so far as certificates of stock heretofore issued 
are concerned. There is no authority in the Membership Cor- 
porations Law for the issue of such certificates, hereafter. J 


‘(L. 1879, ch. 108 amends L. 1847, ch. 183.) 
(L. 1879, ch. 252 amends L, 1848, ch. 319.) 
“(L. 1879, ch. 411 amends L. 1868, ch. 402.) 
(L. 1880, ch. 98 amends L, 1875, ch. 267.) 
(L. 1880, ch. 246; RB. S, 8th ed. 2027.) 


Section 1. Any society, association or incorporation now incor- 
porated, or that hereafter may be incorporated under and by 
virtue of chapter three hundred and sixty-eight of the laws of 
eighteen hundred and sixty-five, entitled “An act for the incor- 
poration of societies or clubs for certain social and recreative pur- 
poses,” and the acts amendatory thereof, may, from time to time, 
extend its objects and business beyond those set forth in its 
original certificate, so as to include other objects and business 
authorized by said acts, on making, signing and acknowledging, 
under the hands of its trustees, or a majority of them, an addi- 


tional certificate stating the further objects and business of such - 


—_ 


LAWS REPEALED BY MEM. CORP. LAW. 225 


(L. 1880, ch. 566; R. S., 8th ed., 1944.) 


society, and filing the same in the office of the secretary of state 
and also in the office of the clerk of the county in which the 
office of such society shall be situated; provided that no such 
society or incorporation shall engage, directly or indirectly, in any 
objects or. business not specified or included in the said acts. 


[Section 4 of revision authorizes an extension to objects of a 
kindyed nature, for which the corporation might have been origin- 
ally created. . See note to § 4 of revision.} 


(L. 1880, ch. 566; BR. S, Sth ed. 1944.) 


[Section 1 amends the act of 1847.]} 

§ 2. Any lot or plat hereafter conveyed by any association 
incorporated under the act hereby amended, may be conveyed 
in such form and manner that, from the time of such conveyance, 
or from the time of any interment in such lot or plat, the same 
shall be forever thereafter inalienable, and shall, upon the death 
of the holder or proprietor thereof, descend to all or any one or 
more of the heirs-at-laws of such holder or proprietor, and to all 
or any one or more of their heirs-at-law, or to such other person 
or persons, or such other class or classes of persons as may in the 
conveyance thereof be designated for that purpose; but any one 
or more of such heirs-at-law, or of the persons who shall become 
the joint owners or proprietors of such lot or plat, may release 
to any other or others of such heirs-at-laws, or persons, his, her 
or their interest in the same, on such conditions as shall be speci- 
fied in such release, a copy of which shall be filed in the office 
of such association. 


fSection 2 is re-enacted in § 49 of revision, which makes the 
lot inalienable after a burial therein, while under the above 
section such lot may be made inalienable from the time of the 
conveyance. ] 


§ 3. Any lot or plat heretofore conveyed, or which may here- 
after be conveyed by said association, may be held in the manner 
and for the purpose authorized by the last preceding section; 
provided that the owner or proprietor thereof, who has received 
® conveyance of the same from such association, shall signify 
and declare his or her wishes thereto, by an instrument in writ- 
jing duly acknowledged, or by any last will and testament duly 
made and executed; and shall file the same, or a copy thereof, 
in the office of such association. 


[Section 3 is not re-enacted.] 
29 


226 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1880, ch. 566; R. S., 8th ed., 1945.) 


§ 4. Any such association may take and hold any lot or plat 
which may be conveyed or devised to it by the owner or pro- 
prietor thereof, receiving title thereto from such association, with 
authority in the grantor or testator to make the said lot or plat 
thereafter inalienable, and to restrict interments therein to such 
person or persons, or such class or classes of persons, as may for 
that purpose be designated and prescribed in the conveyance or 
devise under which the said lot or plat shall be so taken and held. 


[The provision authorizing the corporation to hold lots recon- 
veyed to it is re-enacted without change of substance in § 49 of 
revision, The remainder of the section is omitted. 


(L. 1881, ch. 139; R. S, 8th ed., 1948) 


Section 1. Every corporation whieh shall, under authority of 
law, hold, occupy and use lands for a cemetery and burial place, 
may receive by gift or bequest any moneys or personal property 
for the improvement and maintenance of such cemetery; or for 
the maintenance, repair, preservation or ornamentation of any 
private plat, vault, monument, tomb or other structure in such 
cemetery, according to the terms of such gift or bequest. 


[This chapter is re-enacted without change of substance in 
§ 45 of revision. 


(L. 1881, ch. 207 amends L. 1855, ch. 425.) 
(L. 1881, ch. 254 amends L. 1848, ch. 319.) 
(L. 1881, ch. 888 amends L. 1855, ch. 425.) 
(L. 1881, ch. 412 amends L. 1865, ch. 402.) 
(Laws 1881, chap. 428; R.8., 8th ed., 1928.) 


Section 1. The funds of charitable and benevolent institutions 
and charitable and benevolent corporations may be invested in any 
such securities as are now permitted by law to banks for savings; 
and also in such real estate as such institutions or corporations 
are permitted to hold under the laws of this state. 

§ 2. Such associations and corporations may retain and hold 
as such investment any specific property, real or personal, 
‘donated to them respectively. 

§ 8. Nothing contained in this act shall be so construed as to 
permit any such institution or corporation to take or hold any 
personal or real estate beyond the amount in value it is now 
entitled to hold under its charter or the laws of this state. 


[This act is repealed, but not re-enacted. There is no doubt 
that the surplus funds of a membership corporation can be so 
fnvested without express authority of law.] 


LAWS REPEALED BY MEM. CORP. LAW. 228 


(L. 1881, ch. 497 amends L. 1847, ch. 133.) 
(L. 1881, ch. 526 amends L, 1848, ch. 319.) 


(L. 1881, ch. 641; RB. S., Sth ed, 1928) 


Section 1. All corporations already formed or which héreafter 
may be formed under and in pursuance of chapter three hundred 
and nineteen of the laws of eighteen hundred and forty-eight, 
being “An act for the incorporation of benevolent, charitable, 
scientific and missionary societies,’ and the several acts amenda- 
tory thereof, and their successors, by their corporate name, shall 
in law be capable of taking, receiving, purchasing and holding 
real estate for the purposes of their incorporaticn to an amount 
not exceeding the sum of two hundred thousand dollars in value, 
and personal estate for like purposes to an amount not exceeding 
the sum of two hundred thousand dollars in value, but the clear 
annual income of such real and personal estate shall not exceed 
the sum of fifty thousand dollars, subject, however, to the restrie- 
tions upon devises and bequests contained in an act, entitled 
“An act relating to wills,” passed April thirteen, eighteen hun- 
dred sixty. 

‘—Superseded by Gen. Corp. L, § 12.] 


(L. 1883, ch. 446 amends L. 1848, ch. 319.) 
(L. 1884, ch. 68 amends L. 1869, ch. 629.) 
(L. 1884, ch. 483 amends L. 1860, ch. 163.) 
(L. 1884, ch. 436 amends L. 1855, ch. 425.) 
(L. 1885, ch. 66 amends L. 1865, ch. 368.) 
(L. 1885, ch. 88 amends L. 1848, ch. 319.) 
(L. 1885, ch. 474 amends L. 1875, ch. 267.) 
(L. 1886, ch. 30 amends L. 1875, ch. 130.) 


(L. 1886, ch. 236; R. S., 8th ed., 2027.) 


Section 1. Any five or more persons, of full age, citizens of the 
United States, and a majority of whom are also citizens of this 
state, who desire to form themselves into a political club, may 
sign and acknowledge, before any officer authorized to take the 
acknowledgment of deeds in this state, and file in the office of 
the secretary of state, and also in the office of the clerk of the 
county in which the office or house of such club shall be situated, 
a certificate in writing, in which shall be stated the name or title 
by which such club shall be known in law; the particular busi- 
hess and object of such club; the number of trustees, directors, 
managers or executive committee to manage the same, and the 
names of the trustees, directors, managers or executive committee 
for the first year of its existence. 


[Sections 30-31 of revision, without change in substance.] 


228 LAWS REPEALED BY MEM. CORP. LAW. 
(Laws 1886, ch. 236; R. S., 8th ed., 2028.) 


§ 2. Upon filing a certificate as aforesaid, the persons who shall 
have signed and acknowledged such certificate and their associates 
and successors, shall thereupon, by virtue of this act, be a body 
politic and corporate by the name stated in such certificate, and by 
that name they and their successors shall and may have succession, 
and shall be capable of suing and being sued; and they and 
their successors may have and use a, common seal, and may alter 
and change the same at pleasure; and they and their successors, 
by their corporate name, shall, in law, be capable of taking, receiv- 
ing, purchasing, leasing and holding real estate for the purposes 
of their incorporation, and for no other purpose, to an amount not 
exceeding the sum of five hundred thousand dollars in value, 
exclusive of the building and improvements thereon, and personal 
estate for like purposes to an amount not exceeding the sum of 
one hundred and fifty thousand dollars in value, exclusive of the 
building and improvements on its said real estate, and the fur- 
nishing of its club-house, but the clear annual income of such — 
real and personal estate shall not exceed the sum of fifty thousand — 
dollars; to make and adopt a constitution, by-laws, rules and — 
regulations for the government of said corporation, and for the ; 
admission, voluntary withdrawal, censure, suspension and expul- 
sion of its members, for the establishing and collection of the 
fees and dues of its members, the number and election of its offi- 
cers, and to define their duties and compensation, and for the 
safe-keeping of its property, and the general conduet of its affairs, 
and from time to time to alter, modify or change such constitu- 
tion, by-laws, rules and regulations; provided, however, that no 
constitution, by-laws, rules or regulations shall be made or 
adopted by said corporation which shall be inconsistent with the 
constitution and laws of the United States or this state. 

















[Provision that on filing certificate, corporation is formed, is in 
§ 31 of revision. Provision as to general powers, is super- 
seded by Gen. Corp. L., § 11. Provision as to holding property is 
superseded by Gen. Corp. L., § 12, which allows $3,000,000. The 
provisions in regard to making by-laws are in § 8 of revision. 


§ 3. The membership of any person in said club shall be deter: 
mined by his death, or by his voluntary withdrawal therefrom, 0 
by expulsion therefrom, and the manner of such withdrawal 
expulsion of members shall be determined and provided by th 
constitution or by-laws of said corporation, and upon such dea 
withdrawal or expulsion, all and every right, title and interest 
the person whose membership is so determined, in or to said cot 


ae 


LAWS REPEALED BY MEM. CORP. LAW, — 229 


(Laws 1886, ch. 236; R. S., 8th ed., 2029.) 
poration or its property or effects, shall at once cease and be 
forever at an end. 

Section 8 of revision authorizes the adoption of by-laws regu- 
lating admission and expulsion of members, and the termination 
of membership. Section 9 of revision provides that on termination 
of membership the interest of a member in the corporation and 
its property ceases, unless otherwise provided by the by-laws.} 


§ 4. Any five or more of the officers or members of any unin- 
corporated political club heretofore organized, when duly author- 
ized by vote of said club, may avail themselves of the provisions 
of this act, by signing, acknowledging and filing a certificate in 
writing as provided in section one of this act, and thereupon all 
property, rights and interests of said club then held by any or 
either of its officers or members, or any person or persons, for its 
use and benefit, shall by virtue of this act vest in and become the 
property of the corporation so created, subject to the payment 
of the debts of said club. The several ofiicers and committees 
of any club which may avail themselves of the provisions of this 
act, shall continue to hold their respective offices of said club, 
with the powers and duties prescribed by the constitution and 
by-laws of said club, until their successors shall be elected and 
installed, and in case of any previous vacancy among such 
officers, it shall be filled in the manner prescribed by the con- 
stitution and by-laws already adopted by said club or as the 
same may in conformity therewith be altered or amended by said 
corporation; and the constitution and by-laws of said club exist- 
ing at the time its officers or members may avail ..emselves of 
the provisions of this act, shall be the constitution and by-laws 
of said corporation until so altered or amended by said corpo- 
ration. 


fBy § 5 of revision incorporation may be effected substantially 
as here provided.} 


§ 5. The club so incorporated may elect, from its members, its 
trustees, directors, managers or executive committee, except as 
hereinbefore provided; and the trustees, directors, managers or 
executive committee so elected may divide the whole number of 
trustees, directors, managers or executive committee into classes. 
so that not less than one-fifth of their number shall be elected 
annually after the first organization of any board of such trus- 
tees, directors, managers or executive committee. Such election 
may be held at such time and place and in such manner as may 


_ be specified in the constitution or bylaws; and such board, 


230 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1886, ch. 236; R. S., 8th ed., 2029.) 


together with the officers of the club for the time being, shall 
have the control and management of the affairs and funds of 
said club, a majority of whom shall be a quorum for the transac- 
tion of business, and whenever any vacancy shall occur in such 
board, by death, resignation or neglect to serve, such vacancy shall 
be filled in such manner as shall be provided by the constitution or 
by-laws of such club. The number of trustees, directors, managers 
or executive committee in any corporation, organized under this 
act, shall not be less than five nor more than forty. 


[Section 10 of revision provides that the directors shail be 
members. Section 8 of revision provides that the by-laws may 
classify the directors, regulate elections and provide for the filling 
of vacancies. Section 29 of Gen. Corporation Law gives to the 
directors the management of corporate affairs and fixes a majority 
asa quorum. Section 31 of revision fixes the number of directors 
at not less than three nor more than thirty. 


§ G. In case it shall, at any time, happen that an election of 
trustees, directors, managers or members of the executive com- 
mittee shall not be made on the day designated by the by-laws, 
said club, for that cause, shall not be dissolved, but it shall and 
may be lawful on any other day to hold an election for trustees, 
directors, managers or members of the executive committee in 
such manner as may be directed by the constitution or by-laws of 
such club. 


[Covered by the provisions of §§ 23-26 of General Corporation 
Law.] 
(L. 1886, ch. 383 amends L. 1877, ch. 228.) 


(L. 1886, ch. 666; R. S., 8th ed., 2042.) 

Section 1. Any library association duly incorporated under the 
laws of this state and located in any city of the state, which owns 
real estate of the value of at least twenty thousand dollars in 
said city and also at least ten thousand volumes and main- 
tains the same as a free public library or a free library for the 
free circulation of books, among the inhabitants of said city and 
which shall have actually circulateé in the twelve months next 
preceding the date of the application herein authorized at least 
seventy-five thousand volumes, is hereby authorized to apply to 
the common council or other proper authority, and in the city of 
New York to the board of estimate and apportionment, for the 
appropriation of a sum not exceeding five thousand dollars. 

§ 2. Any such library association which shall have circulated in — 
addition to the seventy-five thousand volumes above specified, — 
more than one hundred thousand volumes, is hereby authorized 





LAWS REPEALED BY MEM. CORP. LAW. 231 


(L. 1886, ch. 666; R. S., 8th ed., 2042.) 
to apply to the common council or other proper authority, and in 
the city of New York to the board of estimate and apportionment 
for a further appropriation of five thousand dollars for each one 
hundred thousand volumes so circulated in the twelve months next 
preceding the date of such application over and above the seventy- 
five thousand volumes above referred to. 

§ 3. The term “circulation,” as used in this act is hereby 
defined to mean the aggregate number of volumes actually with- 
drawn from the library, or libraries, of any library association, by 
the people of said city, for use in their own homes or places of 
business. 

§ 4. The common council of the cities of this state, or other 
proper authorities of the same, are hereby authorized and empow- 
ered to make proper provision for the payments of the appropria- 
tion as herein provided for. 

§ 5. In the city of New York the board of estimate and appor- 
tionment may annually include in its final estimate the sums or 
sum provided as herein to be appropriated to any such library 
association as is authorized to receive such appropriation or appro- 
priations under the provisions of this act; provided, however, that 
the whole appropriation for any one library association shall not 
exceed the sum of forty thousand dollars in any one year. 


{Repealed but not re-enacted, being superseded by L. 1892, ch. 
378, § 37.9 
(L. 1887, ch. 313; R. S., 8th ed., 2043.) 


Section 1. Any library association duly incorporated under the 
laws of this state, and located in any village or city of the state, 
having a population of not exceeding thirty thousand, which owns 
real estate of the value of at least four thousand dollars, or pays 
rent of at least three hundred dollars per annum in said village 
or city, and also owns at least five thousand volumes and main- 
tains the same as a free public library, or a free library for the 
free circulation of books among the inhabitants of said village or 
city, and which shall have actually circulated in the twelve 
- months next preceding the date of the application herein author- 
ized, at least fifteen thousand volumes, is hereby authorized to 
_ apply to the board of trustees, common council or other proper 
authority for the appropriation of a sum not exceeding one thou- 
sand dollars. 

§ 2. Any such library association which shall have circulated 
in addition to the fifteen thousand volumes above specified, more 
_ than fifteen thousand volumes, is hereby authorized to apply to 
the board of trustees, common council, or proper authority, for a 
further appropriation of one thousand dollars for each fifteen 
_ thousand volumes so circulated in the twelve months next pre- 


232 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1887, ch. 3138; R. S., 8th ed., 2043.) 


ceding the date of such application, over and above the fifteen 
thousand volumes above referred to. 

§ 3. The term “circulation,” as used in this act, is hereby 
defined to mean the aggregate number of volumes actually with- 
drawn from the library or libraries of any said library associa- 
tion, by the people of said village or city, for use in their »wn 
homes or places of business. 

§ 4. The board of trustees of villages, the common council of 
cities of this state or other proper authorities:of the same, are 
hereby authorized and empowered to make proper provision for 
the payments of the appropriation as herein provided for, and 
also to raise by tax, in the manner now provided by law, che 
amount of the appropriation herein provided for, in addition to 
the sum which they are now authorized to raise. — 

[Repealed but not re-enacted, being superseded by L. 1892, ch. 
378, § 37.] 

(Laws 1887, chap. 317; R. S., 8th ed., 2031.) 


Section 1. Any nine or more attorneys, or counselors of the 
supreme court of this state, in active practice therein, and resid- 
ing or having offices in the same county, being citizens of the 
United States and of this state; who desire to form themselves into 
an association to cultivate the science of jurisprudence, to pro- 
mote reform in the law, to facilitate the administration of justice, 


to elevate the standard of integrity, honor and courtesy in the | 


legal profession, and to cherish the spirit of brotherhood among 
the members thereof, may sign and acknowledge before any 
officer authorized to take acknowledgments of deeds in this state, 
and file in the office of the secretary of state, and a duplicate 
thereof in the office of the clerk of the county in which such asso- 
ciation is formed, a certificate, in writing, to be approved by 
three justices of the supreme court, in which shall be stated the 
name of said association, its object, the number of trustees who 


shall manage the same, the names of the trustees for the first year | 


of its existence, and the name of the county in and for which it is 
formed. 


e-enacted in § 100 of revision. Number of incorporators 
changed to not less than five.J 


§ 2. Upon filing a certificate as aforesaid, the persons who shall 
have signed and acknowledged such certificate and their asso- 
ciates and successors, shall thereuppn, by virtue of this act, be @ 
body politic and corporate by the name stated in such certificate. 
Such association shall have succession, and shail be capable in 
law of suing and being sued, and may have and use a common 
seal, and may alter and change the same at pleasure, and shall in 


LAWS REPEALED BY MEM. CORP. LAW. _ 233 


(Laws 1887, ch. 317; Ri. S., 8th ed., 2032.) 


law be capable of taking, receiv'ng, purchasing, leasing and hold- 
ing real estate for the purpose of such association to an amount 
not exceeding the sum of two hundred thousand dollars in value, - 
exclusive of the buildings and improvements thereon, and per- 
sonal estate not exceeding in amount the sum of fifty thousand 
dollars in value, but the clear annual income of such real and per- 
sonal estate shall not exceed the sum of twenty-five thousand 
dollars; to make by-laws, rules and regulations for the govern- 
ment of said association, and for admission, voluntary withdrawal, 
censure, suspension and expulsion of its members; for the estab- 
lishment and collection of the fees and dues of its members, the 
number and election of its officers, and to define their duties and 
compensation, and for the safekeeping of its property, and from 
time to time alter, modify or change such by-laws, rules and regu- 
lations; provided, however, that no by-laws, rules or regulations 
shall be made or adopted by said association which shall he 
inconsistent with the constitution and laws of the United States 
or of this state; and provided, further, that noi one shall be eligible 
to active membership in such association unless he resides, or has 
an office, in the county in and for which such association is 
formed, and is an attorney and counselor of the supreme court of 
this state. : 


fThe provision that on filing certificate, the corporation is 
formed, is in § 100 of revision. The general powers of the cor- 
poration are in § 11, Gen. Corp. L ‘The power to hold prop. 
erty is superseded by Gen. Corp. L., § 12, which authorizes 
$3,000,000. The power to make by-laws for various purposes is 
in § 8 of revision, and Gen. Corp. L., § 11.} 


§ 8. The membership of any person in said association shal] 


be determined by his death or his voluntary withdrawal there- 


from, or by expulsion therefrom, and the manner of such with- 
drawal or expulsion of members shall be determined and pro- 
vided by the by-laws of said association, and upon such death, 
withdrawal or expulsion, all and every right, title and interest 
of the person whose membership is so determined’ of, in and to 
the property and effects of said’ association, shall thereupon be 
forever at an end. 


[Sections 8 and 9 of revision. ] 


§ 4. The association so incorporated shall elect its trustees 


_ from its members. Such election may be held at such time and 


place and in such manner as may be specified in the by-laws, 


‘and such board shall have the control and management of the 


affairs and property of said association. The number of such 


¥ 


board that shall constitute a quorum for the transaction of 
30 


234 LAWS REPEALED BY MEM. CORP. LAW. , 


(Laws 1887, ch. 817; R. 8, 8th ed, 2032) 


business may be specified in the by-laws, but if not so specified, 
a majority of such board shall constitute a quorum. Whenever 
any vacancy shall happen among such trustees by death, resig- 
nation or neglect to serve, such vacancy shall be filled in such 
manner as shall be specified by the by-laws of such association. 
(As am. by L. 1894, ch. 332.) 


FSection 9 of revision provides that directors shall be mem- 
bers. Section 8 of revision authorizes the adoption of by-laws 
regulating elections and the filling of vacancies. Section 29 of 
Gen. Corporation L. gives to the directors the management of 
corporate affairs, and makes a majority a quorum.] 


§ 5. Any association organized under this act may at any 
time, and in such manner as shall be provided by the by-laws 
of such association, increase the number of trustees to not more 
than twenty-one (21), or diminish to not less than nine (9). 
Whenever the trustees are diminished orm increased, the existing 
trustees of any such association, or a majority of them, shall 
sign and acknowledge before any officer authorized to take 
acknowledgments of deeds in this state, and file in the office of 
the secretary of state, and also in the office of the clerk of the 
county where the original certificate of incorporation is filed, a 
certificate in writing declaring how many trustees such asso- 
ciation shall thereafter have, and from and after the filing of 
such certificate the number of trustees of such association shall 
be deemed increased or diminished to the number therein stated. 


[Section 14 of revision authorizes a change in the number of 
trustees to not less than three nor more than thirty by action 
of a corporate meeting. 


(Laws 1887, ch. 317; R. &, 8th ed., 2033.) 


[Section 6 was repealed by Gen. Corp. L. of 1890.] 

[Section 7. Devises. Not repealed.] 

§ 8. The trustees of any association organized under the pro- 
visions of this act who shall consent to the contracting of any 
debt by such association shall’ be jointly and severally liable 
therefor, provided that an action for the collection of the debt 
shall be brought within one year after the same shall become due. 


[Section 11 of revision makes the directors liable for debts 
contracted while they are directors, payable within one year, 
provided an action is brought against the corporation within 
one year and a second action is brought against the directors 
within one year after execution against the corporation is 
returned unsatisfied. ] 


LAWS REPEALED BY MEM. CORP. LAW. — 235 


(L. 1887, ch. 501; R. 8, 8th ed., 1933.) 


Section 1. Any twenty or more persons, being citizens and 
residents within this state, and having associated themselves as 
a young men’s Christian association, for the improvement of the 
spiritual, mental, social and physical condition of young men, by 
the support and maintenance of lecture-rooms, libraries, reading- 
rooms, religious and social meetings, gymnasiums and such other 
means and services as may conduce to the accomplishment of 
that object, according to the general rules and regulations of the 
state executive committee of the young men’s Christian associa- 
tions of this state, may make, sign and acknowledge before any 
officer authorized to take acknowledgments of deeds in this 
state and, with the written consent and approbation of one of the 
justices of the supreme court, file in the office of the secretary of 
state, and also in the office of the clerk of the county in which 
such society is to have its principal office, a certificate in writing 
in which shall be stated the object of such association to be that 
above set forth, the place wherein the principal office is to be 
located, the number and names of the directors or managers of 
such association for the first year of its existence, and also the 
names of six trustees who, together with the president of the 
association, shall form a board of trustees to hold and control the 
real property of such association. 


[Re-enacted in § 90 of revision, without change of substance.} 


§ 2. Upon filing a certificate as aforesaid the persons who shall 
have signed and acknowledged such certificate and their asso- 
ciates and successors shall thereupon by virtue of this act be a body 
politic and corporate by the name of “the young men’s Christian 
association of ” (the place named in said certificate), 
and by that name they and their successors shall and may have 
succession, and shall be persons in law capable of suing and beiag 
sued; and they and their successors may have and use a common 
seal, and the same may alter and change at pleasure, and they 
and their successors by their corporate name shall in law be 
capable of taking and receiving by devise or otherwise, purchas- 
ing and holding real estate for the purposes of their incorporation, 
and for no other purpose; and shall have power to make by-laws 
for the management of the affairs of such association not incon- 
sistent with the constitution and laws of this state; and to elect 
and appoint the officers and agents of such association for the 
management of its business and carrying out its object, and to 
allow them a suitable compensation. (Thus am. by L. 1890, ch. 
104.) 


[The provision that on filing the certificate, the corporation is 
formed, is in § 90 of revision. The general powers of the corpora- 


236 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1887, ch. 501; R. S, Sth ed, 1934.) 


tion are in Gen. Corp. L., § 11. The power to make by-laws is 
in § 8 of revision and § 11 of Gen. Corp. Law.J 


[Section 3 was repealed by Gen. Corp. L. of 1890.] 

§ 4. Each member of the board of trustees shall be a. member 
of one of-the Protestant Evangetieal denominations, but not more 
than two of such members, exclusive of the president of the asso- 
ciation, shall be members of any one denomination. The several 
trustees shall hold office for such a term or terms as may be pre- 
scribed by the by-laws duly established and adopted by the board 
of trustees; and whenever a vacancy occurs in said board of trus- 
tees by expiry of term or otherwise, the same shall be filled by a 
majority vote of the remaining trustees. 


[the first sentence is in § 90 of revision. The by-laws 
adopted pursuant to § 8 of revision may regulate the terms 
of office and the manner of filling vacancies.] 


§ 5. The real property of the association shall be managed by 
the board of directors or managers of such association, but all 
real property which shall be given or acquired by such association, 
and all gifts and bequests of money to be held in trust, shall be 
held by the board of trustees; but no real property belonging to an 
association so incorporated shall be conveyed, disposed of or mort- 
gaged by said board of trustees except under the direction of such 
association, nor shall such real property be liable for any debt or 
obligation of the corporation, unless such debt or obligation shall 
have been contracted with the approval of the board of trustees. 
The income which the said board of trustees shall receive from 
the property under its control and the said property shall be 
devoted to the purposes of this act and for no other purpose and 
so long as the managers or directors of the association for which 
they are trustees shall so expend the same, the income of the 
property so controlled by the said board of trustees shall be paid 
over to the treasurer of such association. 


FSection 91 of revision. By § 18 the real property can 
only be mortgaged, sold or leased, with leave of the court.} 


§ 6. All associations organized under this act shall be subject 
to and included in, and entitled to all the benefits of chapter fifty- 
eight of the laws of one thousand eight hundred and sixty-one, 
entitled “An act to authorize the leasing or sale and conveyance 
of the real estate of benevolent, charitable, scientific, missionary 
gocicties and orphan asylums.” And it is hereby further pro- 
vided that where there shall have existed a corporation or asso- 
ciation owning or holding property, real or personal, which they 


LAWS REPEALED BY MEM. CORP. LAW. 237 


(Laws 1887, ch. 501; R. S, 8th ed, 1934) 


shall desire to convey and transfer to a corporation organized 
uuder this act, that it shall be lawful for the supreme court of 
this State, on an application made in the judicial district where 
such corporation or association shall be located, upon the applica- 
tion of three-fourths of che trustees of such new corporation, to 
make an order authorizing such transfer and conveyance, specify- 
ing by whom the same shall be executed, and such transfer or 
conveyance, when so made, shall vest in the grantees thereof full 
and absolute title to property, subject only to such liens or incum- 
brances as existed thereon immediately prior to such transfer or 
conveyance. (Added by L. 1889, ch. 33.) 


{Transfer of property on consent of court, allowed generally by 
this section, is restricted to a conveyance to a corporation of the 
same or a kindred nature by § 138 of revision.] 


(Ll. 1887, ch. 506, amends L. 1855, ch. 425.) 
(L. 1887, ch. 645, amends L. 1865, ch. 368) 


(L. 1888, ch. 293; R. S, 8th ed, 2013.) 


Section 1. Any fifteen or more persons of full age, citizens of 
the United States, a majority of whom shall be citizens of, and 
residents within this state, who shall desire to associate them- 
selves together for the purpose of providing parks and play- 
grounds for children in any of the cities, towns or villages of this 
state, may make, sign and acknowledge, before any person author- 
ized to take the acknowledgment of deeds in this state, and file in 
the office of the secretary of state, and also in the office of the clerk 
of the county in which such park or play-grounds are to be 
situated, certificates in writing in which shall be stated the name 
or title by which the society shall be known in law, the city, town 
or village in which it is proposed to establish such parks or play- 
grounds, the number of trustees, directors or managers to manage 
the same; the names of the trustees, directors or managers of 
such society for the first year of its existence; but such certificate 
shall not be filed unless by the written consent and approbation 
of one of the justices of the supreme court. of the department in 
which such parks or play grounds are to be situated, to be 
indorsed on such certificate. 


{Sections 30-31 of revision. Minimum number of incorporators 
changed to five.J 


§ 2. Upon filing a certificate as aforesaid, the persons who shall 
have signed and acknowledged such certificate, and their asso- 
ciates and saccessors, shall thereupon by virtue of this act be a 


2338 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1888, ch. 293; R. S. 8th ed., 2014.) 


body politic and corporate by the name stated in such certificate, 
and by that name, they and their successors shall and may have 
succession and shall be a person in law capable of suing and 
being sued, and they and their successors may have and use a 
common seal and the same may alter and change at pleasure; 
and they and their successors by their corporate name, shall, 
in law, be capable of taking, receiving, purchasing and holding 
by gift, purchase, bequest or devise, real and personal estate for 
the purposes of their incorporation and for no other purpose to 
an amount not exceeding the sum of one-half million dollars and 
such additional amount as may be authorized by the mayor and 
common council of any city or supervisor of any town or trustees 
of any village, as the case may be, in which it is proposed to 
establish and maintain such parks; and shall have power to make 
by-laws and rules for the management of its affairs and for the 
protection of its property and maintenance of order; to elect and 
appoint officers and agents of such society; and generally to 
manage and conduct its affairs consistently with the constitution 
and laws of this state and of the United States and so as to pro- 
mote the objects and purposes of its incorporation. Such cor- 
porations may also at their own expense appoint and employ 
police officers, who shall for the purpose of enforcing order and 
compliance with their orders, have all the powers and authority 
of the public police officers or patrolmen of the city, town or 
village wherein such parks or play-grounds may be situated 
within the limits of their parks or play-grounds and within one 
thousand feet of the limits thereof, subject however to all laws, 
ordinances or police regulations of the cities, towns or villages 
in which such parks and play-grounds may be situated and sub- 
ject to the authority of the commissioners, superintendents, cap- 
tains, sergeants or other superior police officers or authority of 
the particular district or locality in which the same may be. 


[Provision that on filing certificate corporation is formed is 
in § 31 of revision. The general powers of the corporation are 
in § 11 of Gen. Corp. L. The provision as to power of holding 
property is superseded by Gen. Corp. L., § 12. The power to make 
by-laws is in § 8 of revision. The provision in relation to police 
officers is not repealed here. It is to be re-enacted in the Code 
of Criminal Procedure.] 


§ 3. The society so incorporated may annually elect from its 
members its trustees, directors or managers, in classes or other- 
wise, and at such time and place, and in such manner and num- 
wers as may be specified in its bylaws, who shall have the con- 


: 


| 


. 


LAWS REPEALED BY MEM. CORP. LAW. 239 


(Laws 1888, ch. 293; R. S., 8th ed., 2014.) 


trol and management of the affairs, property and funds of said 
society, a majority of whom shall be a quorum for the transaction 
of business, if not otherwise provided in the by-laws, except that 
no purchase, lease or sale of real estate shall be made unless two- 
thirds of the whole number are present at the meeting at which 
it is ordered; and whenever any vacancy shall happen among such 
trustees, directors or managers, by death, resignation or neglect 
to serve, such vacancy shall be filled in such manner as shall be 
provided by the by-laws of such society. 


FSection 10 of revision provides that the directors shall be 
elected from among the members. Section 8 of revision author- 
izes the adoption of by-laws regulating elections, classifying trus- 
tees, ete. By § 18 of revision, real property can be pur- 
chased, sold or mortgaged only with the concurrence of two- 
thirds of the directors; and sold or mortgaged only on leave of the 
court.}] 


[Section 4 repealed by Gen. Corp. L. of 1890.] 

§ 5. The provisions of this act shall not extend or apply to any 
association or individuals who shall, in the certificate filed with 
the sewretary of state, or with the county clerk, use or specify a 
name or style the same as that of any previously existing incor- 
porated society in this state. 


[Superseded by Gen. Corp. L., § 6.] 

§ 6. All institutions formed under this aet, together with 
their books and vouchers, shall be subject to the visitation and 
inspection of the justices of the supreme court, or by any person 
or persons who shall be appointed by the supreme court for that 
purpose, and it shall be the duty of the trustees, or a majority of 
them, in the month of December in each year, to make and file in 
the county clerk’s office, where the original certificate is filed, a 
certificate under their hands stating the names of the trustees and 
officers of such association or corporation, with an inventory of the 
property, effects and liabilities thereof, with an affidavit of the 
truth of such certificate and inventory, and also an affidavit that 
such association or corporation has not been engaged, directly or 
indirectly, in any other business than such as is set forth in the 


original certificate on file. 


[Visitation of supreme court is retained in § 16 of revi- 
sion. Tiling of annual report no longer required, but § 11 
requires a report of the directors at the annual meeting. See note 
to §§ 11 and 16.9 


(L. 1888, ch. 299 amends L. 1866, ch. 273.) 


240 LAWS REPEALED BY MEM. CORP. LAW. ; 


(L. 1888, chap. 391; R. S., Sth ed., 2087.) 


Section 1. Any five or more citizens of the United States and of 
the state of New York, of full age, who desire to form theniselves 
into a corporation or association for the purpose of educating, 
training and providing skilled nurses for the sick, and of doing 
such other practical or charitable work in hospital and elsewhere 
as may be consistent therewith, may sign and acknowledge before 
any officer authorized to take acknowledgment of deeds in this 
state and file in the office of the secretary of state, and also in 
the office of the clerk of the county where such corporation is to 
be formed, a certificate in writing to be approved as to form by 
one of the justices of the New York ‘supreme court. In such 
certificate shall be stated the name of the proposed corporation, 
the number of managers who shall control the business of such 
corporation, and the names of the managers who shall hold office 
for the first year of its existence and until their successors are 
elected and qualified, together with the name of the city or county 
in which such corporation shall be formed. 


[Re-enacted in §§ 30 and 31 of revision without change of 
substance. 


§ 2. Upon filing the certificate described in section one of this 
act, the persons who shall have signed and acknowledged it, their 
associates and successors shall thereupon, by virtue of this act, 
be a body politic and corporate by the name stated in such certifi- 
cate. They and their successors shall, as such corporation, ‘be 
capable of suing and of being sued; may have and use a corporate 
geal and alter it at pleasure. Such corporation shall have the 
power to take and receive real and personal property either by 
gift, grant, purchase, demise or devise, and to hold the same sub- 
ject to all the provisions of law, relating to purchase and to devises 
and bequests ‘by last will and testament; and to sell, mortgage 
or lease the same as it may deem best, but the amount of the real — 
estate which such corporation shall hold at any one time shall not, 
exclusive of buildings and improvements, exceed the value of 
twenty-five thousand dollars, or pay an annual income exceeding 
fifteen hundred dollars. 


Provision that on filing certificate, corporation is formed is in 
§ 831 of revision. The general powers of the corporation are 
prescribed by Gen. Corp. L,, § 11. The power to hold property is 
superseded by Gen. C. L,, § 12, which authorizes $3,000,000. By 
§ 18 of revision, the real property of the corporation may be 
sold, but only on order of the court, after a concurring vote of two- 
thirds of the directors.] 


LAWS REPEALED BY MEM. CORP. LAW. 241. 


(Laws 1888, ch. 391; R. S, 8th ed., 2087.) 


8 8. The entire business and property of said corpoi'ation shall 
be controlled by its managers, who shall have full jjower from 
time to time to establish rules and make by-laws, not iiconsistent 
with the laws of this state, for the election of its managers and 
their officers, for filling all vacancies, the conduct of meetings and 
the management of all the business of the corporation. 


TBy § 8 of revision the members are given the power to 
make by-laws instead of the directors, as provided by this section.} 


§ 4. The number of managers of said corporation may be 
increased or decreased at pleasure by the vote of a quorum of the 
managers, at any meeting of which notice has first been given 
to all the managers then holding office. All managers shall hold 
office during the term for which they are originally appointed, or 
are elected, pursuant to the by-laws, until their successors are 
elected, and have qualified, and all vacancies by death, resigna- 
tion or failure to act, may be filled as shall be provided in the 
by-laws. 


[Section 14 of revision authorizes the members to change the 
number of directors to not less than three nor more than thirty. 
By this section a quorum of the directors can make the change. 
The provision that vacancies shall be filled as provided by the 
by-laws is in § 8 of revision. ] 


[Section 5. Repealed by Gen. Corp. L. 1890.] 


§ 6. The trustees, managers or directors of any existing associa- 
tion or corporation heretofore organized under any other law for 
the general purposes specified in the first section of this act, may, 
by conforming to the requirements of the first section of this act, 
reincorporate themselves, and all the property and effects of such 
existing corporation shall vest in and belong to the corporation 
thus reincorporated, and the said corporation thus reincorporated, 
and its managers, shall thereafter be subject to the obligations 
and enjoy the privileges of this act precisely as if originally organ- 
ized thereunder. 


__ [Section 6 of revision authorizes corporations created by special 

law to reincorporate under Membership Corporations Law and 
hereafter be subject to its provisions only. Corporations subject 
_to laws repealed by the Membership Corporations Law are subject 
to its provisions without reincorporation.] 


31 





242  $.\LAWS REPEALED BY MEM. CORP. LAW. 


(L. 1888, ch. 415 amends L. 1868, ch. 402.) 
(L. 1888, ch. 484 amends L. 1847, ch. 183.) 


(L. 1888, chap. 490; R. 8, Sth ed., 1932) 


Section 1. Any five or more persons of full age, a majority of 
whom shall be citizens of and residents within this state, who 
shall desire to associate themselves together for the purpose of 
preventing cruelty to animals, may make, sign and acknowledge 
before any person authorized to take acknowledgment of deeds 
in this state, and file in the office of the secretary of state, and 
also in the office of the clerk of the county in which the business 
of the society is to be conducted, a certificate in writing, in which 
shall be stated the name or title by which such society shall be 
known in law, the particular business and objects of such society, 
the number of trustees, directors, or managers to manage the 
same, and the names of the trustees, directors or managers of the 
society for the first year of its existence. But such certificate 
shall not be filed, unless the written consent and approbation 
thereof of one of the justices of the supreme court of the district 
in which the place of business or principal office of such society 
shall be located, be first indorsed on such certificate, and no cer- 
tificate for the incorporation of such a society shall be filed, 
unless there is annexed thereto, the written certificate of the 
president or acting president of the American Society for the 
Prevention of Cruelty to Animals, approving of such organization 
and incorporation. The protisions of this act shall not extend 
or apply to any association or individuals who shall, in the certi- 
ficate filed as hereinbefore provided, use or specify a name or 
style, the same or substantially the same, as that of any hereto- 
fore existing incorporated society for the prevention of cruelty 
to animals in this state, and not more than one such society shall 
be incorporated or located in the same county within this state; 
nor shall any society be incorporated under this act in the city 
or county of New York, or in the counties of Kings, Queens, Suf- 
folk, Richmond or Westchester, nor shall any society incorporated 
under this act, or its agents, exercise any power in any county 
except the county in which it is incorporated, but nothing herein 
contained shall apply to any society now incorporated. (Thus 
am. by L. 1892, ch. 291.) | 


FProvisions for filing certificate are in § 70 of revision. 
Provisions as to approval of certificate ame in § 70 of revi- 
sion. Provision that society shall not use same name as anothe 
corporation is superseded by Gen. C. L., § 6. Section 71 provid 
that, unless heretofore incorporated, there shall not be more tha: 
one society in a county. Provision that societies shall not be 
incorporated in certain counties is in § 71 of revision.] 


LAWS REPEALED BY MEM. CORP. LAW. 243 


(Laws 1888, ch. 490; R. S., 8th ed., 1933.) 


§ 2. Upon filing the certificate as aforesaid, the persons who 
shall have signed and acknowledged such certificate, and their 
associates and successors, shall thereupon, by virtue of this act, 
be a body politic and corporate by the name stated in such cer 
tificate, and as such shall have power, 

1. To have perpetual succession by its corporate name. 

2. To sue and be sued, complain and defend, in any court of 
law or equity. 

3. To make and use a common seal, which may be affixed by 
making an impression directly on the paper, and alter the same 
at pleasure. 

4. To appoint such officers, managers and agents as the busi- 
ness of the corporation may require. 

5. To make by-laws not inconsistent with the laws of this state 
or United States, for the management of its property and the 
regulation of its affairs. 

6. To contract and be contracted with. 

7. To take and hold by gift, purchase, grant, devise or bequest, 
any property, real or personal, and the same to dispose of at 
pleasure. But such corporation shall not, in its corporate 
capacity, hold real estate, the yearly income derived from which 
shall exceed the sum of fifty thousand dollars. 

8. To exercise any corporate powers necessary to the exercise 
of the powers above enumerated and given. 


{The general powers of the corporation are in Gen. Corp. L, 
§ 11. Gen. Corp. L., § 12, authorizes the holding of property to 
the amount of $3,000,000. Section 8 of revision and Gen. Corp. 
L., § 11, authorize the corporation to adopt by-laws.] 


§ 3. Every society so incorporated shall be vested with the title, 
use and enjoyment of any gift, grant, devise or bequest which has 
been made to such society before its incorporation, which, by the 
consent of the American Society for the Prevention of Cruelty to 
Animals, has been heretofore used and enjoyed by it. 


[Omitted] 


§ 4. All magistrates, constables, sheriffs and officers of potice 
shall, as occasion may require, aid every society so incorporated, 
_ its officers, Members and agents in the enforcement of all laws 
which now are or may hereafter be enacted, relating to or affect 
ing animals. 


{Section 72 of revision, without change of substance.} 


244 LAWS REPEALED BY MEM. CORP. LAW. 


(L. 1888, ch. 536, amends L. 1875, ch. 287.) ; 
(L. 1889, ch. 38° amends L. 1877, ch. 501.) 


(L. 1889, ch. 95; R. 8, Sth ed. [Supp.], 3353.) 

§ 1. Any number of persons, more than eleven in number, who 
may desire to form a corporation for the purpose of erecting, 
establishing, maintaining and operating a hospital, infirmary or 
home for the reception, care, maintenance, giving of medical and 
surgical advice, aid and treatment to persons afflicted with 
maladies, or physical injuries, or physical weaknesses or deformi- 
ties or infirmities, or a home for aged and indigent persons or 
free dispensary, may make, sion and acknowledge, before an 
officer competent to take the acknowledgment of deeds, and file 
in the office of the clerk of fhe county in which such hospital, 
infirmary or home is to be located, and a duplicate thereof in the 
office of the secretary of state, a certificate in writing, in which 
shall be stated the corporate name of said corporation, and the 
objects for which the same shall be formed, the names of the 
persong who shall form the poard of managers of said corpora- 
tion for the first year, the term of duration of such corpora- 
tion, and the name of the town or city and county in which 
the said hospital, home, infirmary or dispensary is to be located; 
put such certificate shall not be filed unless the written consent 
and approbation thereof by one of the justices of the supreme 
court of the district in which the jlace of business or principal 
office of such corporation shall be located be first indorsed 
thereon, together with the certificate in writing of the state 
board of charities approving of the organization and incorpora- 
tion of such institution. On filing such certificate so indorsed, 
together with the certificate of the state board of charities 
approving the same, such persons and such other persons as may 
thereafter become associated with them shall be a corporation 
by the name specified in such certificate. (As am. by ZL. 1894, 
ch. 256.) 


Section 80 of revision. Minimum number of incorporators 
changed to five.] 


§ 2. It shall be lawful for any corporation organized under the 
provisions of this act, to establish and maintain an institution 
for any one or more or all the purposes mentioned in the first 
section hereof, provided that the certificate of incorporation specify 


precisely for which of said purposes such institution is to be 


established. 
LSection 80 of revision. } 


§ 3. Such corporation shall have power to take, receive, and hold, 
by gift, grant, devise or bequest, in trust or in perpetuity, any real 


LAWS REPEALED BY MEM. CORP. LAW. 245 


(Laws 1889, ch. 95; R. S., 8th ed. [Supp.], 3353.) 
and personal estate, either and both, for the uses and purposes of 
the said corporation; provided, however, that the annual net 
income of its property, real and personal, shall not exceed two 
hundred thousand dollars. 


[Superseded by Gen. Corp. L., § 12, which authorizes corpora- 
tion to hold property of the value of $3,000,000.] 


[Section 4. Exemption from taxation. Not repealed.] 

§ 5. It shall be lawful for the certificate of incorporation here- 
inbefore mentioned, to declare and prescribe whati shall be the 
qualifications of members of the said corporation in the matter 
of adherence or non-adherence to any particular school or theory 
of medical or surgical treatment, and what system of practice of 
medicine or treatment shall be used and applied in such hospital, 
infirmary or home. 


[Section 80 of revision without change in substance.], 


§ 6. The affairs of such corporation shall be conducted, man- 
aged and administered by a board of managers, to consist of 
nine persons. The persons named as managers or trustees for 
the first year in the certificate of association hereinbefore men- 
tioned, shall administer the affairs of the said corporation and 
its hospital, infirmary or home, for the first year after its organi- 
zation. ‘At the expiration of said year, and annually thereafter, 
an election of members of the board of managers shall be had. 
Such election shall be by ballot and all members of the corporar 
tion shall be entitled to vote thereat. Only members of the 
corporation shall be eligible as members of such board. At the 
first election a full board shall be chosen. The persons there 
elected shall divide themselves by lot into three classes of three 
-members each. Those in the first class shall hold office for one 
year; those in the second class for two years, and those in the 
third class for three years. At each subsequent! annual election 
three members of the board shall be elected, who shall hold 
office for three years. Members of said board shall hold office 
until their successors are elected. The board of managers shall 
have power to fill all vacancies occurring in said board by death, 
resignation or any other cause, except expiration of term. Such 
elections to fill vacancies shall be made by ballot. A person 
elected to fill a vacancy shall serve only for the balance of the 
term in which the vacancy occurred, or until his successor is 
elected. 


_ [By § 29 of Gen. Corp. L. the directors are given the manage 
Ment of corporate affairs. Section 8 of revision authorizes the 


246 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1889, ch. 95; R. S., Sth ed. [Supp.], 3354.) 
adoption of by-laws regulating elections, eligibility of members, 
classification of directors, filling of vacancies, etc.] 


§ 7. The board of managers shall annually elect from their own 
number a president, a vice-president, secretary and treasurer, who 
shall hold office respectively for one year or until their suc- 
cessors are elected. The said board shall also appoint such 
subordinate officers, physicians, surgeons, NUISes, assistants and 
servants of such institution, as in their judgment its needs 
demand; and shall fix the compensation of such subordinates, 
define their duties, and shall have power to remove th®m or any 
one of them in the discretion of said board. The board of man- 
agers may also create an executive committee consisting of as 
many members of the board as they may deem advisable, and may 
delegate to such executive committee such powers of control and 
management of the home, hospital, dispensary or infirmary as they 
deem proper; such powers, however, to be distinctly specified in 
the by-laws. A majority of said board of managers shall con- 
stitute a quorum for the transaction of business except the sale 
or alienation of any of the real or personal estate of said cor- 
poration, or the leasing of any such real estate for a term longer 
than one year, for which purposes, or any of them the consent of 
three-fourths of all the members of said board shall be necessary. 


[By section 8 of revision, the by-laws are to provide for elec- 
tion of officers, etc. This section authorized board to sell, ete. 
real property on consent of three-fourths of the members. Py 
§ 13 of revision this can be done on order of the court, with 
the concurring vote of two-thirds of the directors. Gen. Corpora- 
tion L., § 29, fixes a majority of the directors as a quorum. } 


§ 8. The board of managers shall make by-laws for the conduct 
of the affairs of the corporation. No alteration or amendment 
of the by-laws, nor an addition thereto, shall be made except by 
majority vote of the board of managers at a meeting of said 
board, nor unless a written notice of an intention to propose such 
alteration, amendment or addition at a meeting of such board 
to be held at a time and place mentioned in such notice has been 
served personally upon each member of said board at least three 
days prior to the time mentioned in such notice for the holding of 
such meeting. The vote upon all questions of change, amend- 
ment or addition to the by-laws shall be taken by calling the roll 
of said board, and upon such vote the ayes and nays shall be: 
recorded in the minutes. The by-laws shall define the duties of 
the various officers, appointees and servants of the corporation, 
and of the executive committee of the board of managers. The 












LAWS REPEALED BY MEM. CORP. LAW. 247 


(Laws 1889, ch. 95; R. S&S, 8th ed. [Supp.], 3355.) 


by-laws may specify what classes and descriptions of persons 
shall or may receive treatment, advice, care and maintenance 
from said hospital, infirmary, dispensary or home. The by-laws 
shall fix the dates of the annual and other elections of officers, 
and shall prescribe the method by which persons may be admitted 
to membership of the corporation, and the terms and conditions 
of such membership not inconsistent with the statutes of this state. 


, [By § 8 of revision and § 11 of Gen. Corp. L. the membens 
instead of the directors are authorized to make by-laws, covering 
the subjects specified in this section. Subject, however, to the 
by-laws adopted by the corporation, the directors may make the 
necessary by-laws therefor.] 


§ 9. No member of the board of managers shall receive, directly 
or indirectly, any compensation for his services as such member, 
nor for his services as president, vice-president, secretary or treas- 
urer in case he be elected to either of such offices, nor shall any 
member of said board be interested, directly or indirectly, in any 
contract relating to the hospital, home, dispensary, infirmary or 
other institution maintained by said corporation, nor in any con- 
tract for the furnishing of supplies thereto. 


[See note to § 12 of revision. 


§ 10. The legislature may at any time regulate any corporation 
formed under this act, or modify its powers, or annul its charter 
and dissolve such corporation. 

§ 11. This act shall take effect immediately. 


(L. 1889, ch. 301 amends L. 1865, ch. 368) 
(L. 1890, ch. 27 amends L. 1873, ch. 397.) 
(L. 1890, ch. 68 amends L. 1875, ch. 267.) 
(L. 1890, ch. 104 amends L. 1887, ch. 501.) 


(L. 1890, ch. 118; R. S. 8th ed. Supp. 3413.) 


Section 1. Any number of persons, not less than twenty-five, of 
full age, citizens of the l/nited States and the state of New York, 
who shall be honorably discharged soldiers or sailors of the 


_ Urion army or navy or lineal male descendants of such soldiers 


or sailors, who shall desire to associate themselves together for 
social, literary, patriotic, charitable and historical purposes, may 
make, sign and acknowledge before any person authorized to take 


the acknowledgment of deeds in this state, and file in the office 


of the secretary of state and also in the office of the clerk of the 
county in which the business of such society is to be conducted, 
certificates in writing, in which shall be stated the name or title 


by which society shall be known in law, the particular objects 


248 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1890, ch. 118; R. S., 8th ed. [Supp.], 3413) | 


and business of such society, the number of trustees or 
managers who shall conduct the same, and the names of 
fifteen trustees or managers, one-fifth of whom shall retire at the 
end of the first year, and one-fifth at the end of each successive 
year of the existence of such corporation; but such certificate shall 
not be filed unless by the written consent and approbation of one 
of the justices of the supreme court of the district in which such 
society is located and where its business is to be conducted, to be 
indorsed on such certificate. 


{The provision of § 1, specifying the qualifications of incor- 
porators, is not re-enacted, as it is covered by § 4 of the Gen. Corp. 
L. The provision prescribing before whom the certificate may 
be acknowledged, is not re-enacted, as it is covered by § 15 of the 
Stat. Const. L., and the provision relating to the filing of the eer- 
tificate is not re-enacted, as it is covered by § 5 of the -Gen. 
Corp. L. 

The remainder of the section is re-enacted in § 110 of revision, 
changed only so as to require the approval of any justice of the 
supreme court instead of requiring the written consent and apRpro- 
pation of one of the justices of the district in which such society 
is located. 


§ 2. Upon filing a certificate as aforesaid, the persons who shall 
have signed such certificate, and their associates and successors, 
shall thereupon, by virtue of this act, be a body politic and cor- 
porate by the name stated in such certificate, and by that name 
they and their successors shall and may have succession and shall 
be persons in law capable of suing and being sued; and they may 
adopt and use a common seal, and may alter and change the same 
at pleasure; and they and their successors by their corporate 
name shall be capable in law of taking, receiving, purchasing and 
holding real estate for the purposes of this incorporation and for 
no other purpose, to an amount not exceeding the sum of one 
million dollars in value, and in addition thereto, all such cabinets, 
books, papers, paintings, flags, banners, statues, medals, relics, 
trophies, historical evidences and other personal estate as shall 
be necessary for maintaining the objects and carrying into effect 
the purposes of said corporation. And all sums over and above 
the necessary expenses and maintenance of such society and prop- 
erty, and to satisfy principal or interest upon any mortgages, 
loans or bonds, shall be reserved and held by said managers as a 
fund for purchase of memorials, preservation of relics and his: } 
torical evidences and trophies, and for charity to union veterans, 
their families or descendants, and they may make by-laws for the 
conduct of its affairs not inconsistent with the laws of this state 


LAWS REPEALED BY MEM. CORP. LAW. 249 


(Laws 1890, ch. 118; R. S, 8th ed. [Supp.], 3414.) 


or the United States, and shall have power to elect and appoint 
the officers and agents of such society and allow them a suitable 
compensation. 

{The provisions of § 2 relating to the general powers of the 
corporation are not re-enacted, as they are covered by § 11 of 
the Gen. Corp. L. The amount of propert'y which such corpora- 
tions may hold is omitted because being non-stock corporations 
§ 12 of the Gen. Corp. L. will apply. The remainder of such 
section relating to the reservation of certain moneys as a fund 
for purchase of memorials, etc., is re-enacted without change of 
substance in § 112 of revision.} 


§ 3. The said real and personal estate, however invested, 
together with the property in said cabinets, books, papers, paint- 
ings, flags, banners, statues, medals, relics, trophies and historical 
evidences, shall ve divided into bonds of one hundred dollars 
each, which shall be deemed personal property and be transfer- 
able as such. Each subscriber shall be iable individually to the 
amount unpaid on the bonds held by him and no more, for all 
the debts and liabilities of such corporation. 


{Section 3 is re-enacted in § 111 of revision, modified so as to 
permit, but not require, a division of the property into shares. 


§ 4. There shall be a board of fifteen trustees of every corpora- 

tion formed under this act to manage its affairs, and said trustees 
shall be chosen, by ballot, for terms of five years each; three to 
be chosen each successive year by a majority of votes of the 
bondholders voting at such election in such manner as may be 
prescribed by the by-laws, and they shall continue and be trustees 
until others are elected in their places. Vacancies shall be filled 
by the trustees as the by-laws shall provide. A failure to hold 
or make an election shall not dissolve said corporation, and the 
trustees, in such case, shall provide for a new election, which 
election the trustees shall cause to be duly made. The inspectors 
of the first election shall be chosen by the board of trustees named 
in the certificate. Subsequent inspectors shall be elected in the 
same manner and at the same time as the trustees. 
. [The provision relating to a failure to hold an election is not 
_ re-enacted, as it is covered by § 23 of the Gen Corp. L. Section 
- 110 of revision fixes the number of directors ai. fifteen. Section 
8 of revision authorizes the adoption of by-laws regulating elec- 
tions, the filling of vacancies, etc.] 


- § 5. The annual meeting of said corporation for the choice of 
treasurer and other business, shall be held on the last Monday of 


32 


250 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1890, ch. 118; R. S, Sth ed. [Supp.], 3415) , 


January, in each year, or such other day as the corporation shall, in 
its by-laws, prescribe for that purpose, and special meetings thereof 
shall be called on the requisition of holders of one-tenth in amount 
of the bonds made in writing to the board of trustees, which requi- 
sition shall express the object of such meeting. The by-laws shall 
not be amended, altered or repealed, except at the annual meeting 
or special meeting duly called as prescribed therein, notice of which 
shall be given in all notices therefor. At every meeting 
of the corporation the owner in his own right of the bonds of the 
corporation, shall be privileged to cast one vote for every bond 
so held, provided the same be produced or evidence of such owner- 
ship be lodged with the trustees and entered on the books of the 
same. Bonds of the corporation shall be secured by mortgage 
and the interest payable thereon shall be at the rate per centum 
fixed in said instrument vf mortgage, but not to exceed six per 
cent. Authority to mortgage the property of the corporation 
shall be by resolution of the corporation at its annual meeting 
or a meeting specially called for that purpose as aforesaid. Second 
mortgage bonds may be prepared and furnished to subscribers 
and interest thereon in money not exceeding six per cent per 
annum may be paid by the vote of the trustees, annually, at the 
rate and amount earned and received by the corporation as shown 
by the statement at the annual meeting, to every owner and holder 
without distinction or difference, except as hereinafter provided. 


[The certificate of incorporation may fix the time of the annual 
meeting. It may then be changed pursuant to § 15 of revision. 
The by-laws (§ 8) may fix the rights of bondholders to vote. Real 
property can only be mortgaged or sold pursuant to § 18 of 
revision with the concurring vote of two-thirds of the directors, 
and on leave of the court.] 


§ 6. No person shall hold and exercise the office of trustee 
unless he bea bondholder, holding bonds in his own right; and in 
addition thereto shall be either an honorably discharged soldier or 
sailor from the army or navy of the United States, or the lineal 
male descendant of such soldier or sailor of the United States of 
America or army of the associated colonies which established the 
United States, and only such persons shall vote for such trustees. 
The by-laws shall determine what evidence shall be required to 
establish the right to vote for trustees and eligibility thereto, 
and the inspectors shall enforce the same. The trustees shall 
appoint from their own number a president and other officers, 
but such officers shall not receive any salary or money compen- 


LAWS REPEALED BY MEM. CORP. LAW. 251 


(Laws 1890, ch. 118; R. S., 8th ed. [Supp.], 3415.) 


sation therefor. They may also appoint such necessary agents 
and servants as the by-laws shall prescribe. 

FSection 10 of revision provides that the directors shall be 
elected from among the members, but by-laws adopted pursuant 
to § 8 may prescribe additional qualifications, The by-laws may 
also regulate the qualification of voters, the manner of conduct- 
ing elections, and the manner of choosing officers.] 


§ 7. The estate, property and funds of said corporation shall 
be owned, held for and devoted solely to the patriotic, historical 
and charitable uses and purposes and objects of union veterans, 
honorably discharged from the army or navy of the United States 
of America, and the descendants of such union veterans of the 
United States and the colonies which formed the same, and while 
so owned, held and devoted, shall be free from all taxation by 
the laws of this state. 


{Omitted as unnecessary, being fully covered by L. 1893, 
ch. 498.9 


§ 8. Every corporation formed under this act shall have power, 
from time to time, to borrow such sums of money as shall be 
necessary to construct, complete, operate or extend its building, 
library, museum, gallery, or the furniture and appurtenances 
thereof, and to issue its bonds for any amount so borrowed, and 
to mortgage its corporate property to secure the payment of any 
debt contracted by the corporation for the purposes aforesaid. 

fOmitted. Under § 13 of revision the corporation can mort- 
gage its property with the concurring vote of two-thirds of its 
directors, and on leave of the court. 


§ 9. All corporations formed under this act, together with its 
books and vouchers, shall be subject to the visitation and inspec- 
tion of the justices of the supreme court, or by any person or per- 
sons who shall be appointed by the supreme court for that pur- 
pose; and it shall be the duty of the trustees or a majority of 
them, in the month of December of each year, to make and file 
in the county clerk’s office where the original certificate is filed, 
a certificate under their hands stating the names of the trustees 
_ and officers, an inventory of the property, effects and liabilities, 
with an affidavit of the correctness of the same and that the cor- 
poration has not ‘been engaged directly or indirectly in any other 
_ business than such as is set forth in its certificate of incorporation. 

{The corporation is subject to visitation of supreme court under 
§ 16 of revision. The provision requiring filing of annual 
- inventory is omitted, but by § 11 the directors are required 


252 LAWS REPEALED BY MEM. CORP. LAW. i 


(Laws 1890, ch. 118; R. S, Sth ed. [Supp], 3445)’ 


to make an annual report to the corporation; and the filing of an 
inventory may be required by the court where mismanagement is 
shown, under § 16 of revision.] . 


= “S- nee at 


§ 10. Every corporation formed under this act shall have the 
powers and be subject to the restrictions contained in the revised 
statute. , 

§ 11. This act shall in all courts and places be construed 
benignly and favorably for any benefit and purpose therein 
intended; and notwithstanding any misnomer or misdescription of 
said corporation in any will, deed, gift, grant, demise or other 
instrument of contract or conveyance to or for its use, the same 
shall take effect in like manner as if said corporation were rightly 
named, provided it be sufficiently described to ascertain the intent 
of the parties. ‘ 

§ 12. This act shall take effect immediately. 


[Sections 10-11 are not re-enacted. 
(L. 1890, ch. 229 amends L. 1847, ch. 183) 


(L. 1890, chap. 425; R. S, 8th ed. [Supp], 3455: 


Section 1. Any corporation which has been heretofore or which 
shall be hereafter organized under chapter three hundred and 
nineteen of the laws of eighteen hundred and forty-eight, entitled 
“An act for the incorporation of benevolest, charitable, scientific 
and missionary societies,” or under the said act as amended, may 
from time to time extend its business and objects to any business 
or objects authorized by the provisions of said chapter three hun- 
dred and nineteen of the law of eighteen hundred and forty-eight 
as amended, although said business and objects are not specified 
in its certificate of incorporation as originally filed, on obtaining 
the consent to such extension of not less than two-thirds of the 
trustees, directors or managers of such corporation, and also the 
consent of such corporation if it shall consist of other persons 
than said trustees, directors or managers, such consent to be 
obtained, and such extension effected, in the following manner: 
Not less than two thirds in number of the trustees, directors or 
managers of such corporation, as fixed by its original certificate 
of incorporation or by any certificate duly executed, approved 
and filed increasing or decreasing the same, may sign and 
acknowledge in the same manner as the original certifi- 
cate of incorporation is required to be signed and acknowl- 
edged, a certificate in writing stating the particular business 





LAWS REPEALED BY MEM. CORP. LAW. ' 253 


mn (Laws 1890, ch. 425; R. S, 8th ed. [Supp.j, 3455.) 

and objects of said corporation as extended to which certifi- 
cate there shall be attached, if said corporation is composed 
of other persons than said trustees, directors or managers, a 
certified copy of a resolution of said corporation, adopted by a 
two-thirds vote of the members thereof present and voting at a 
meeting of said corporation regularly called and held pursuant 
to its constitution, by-laws or rules, and at which a quorum was 
present, to the effect that the business and objects of said corpora- 
tion be extended as provided in such certificate, which resolution 
and the facts as to its adoption as herein required shall be certi- 
fied by the president and secretary of said meeting, and which said 
certificate of extension and resolution so certified, after the same 
and the business and objects therein specified have been con- 
sented to and approved by a justice of the supreme court of the 
district in which said corporation is located, said consent and 
approval to be indorsed thereon, shall be filed in the office of the 
secretary of state, and in the office of the clerk of the county in 
which the original certificate of incorporation is filed; and on and 
after the filing of said certificate and resolution such corporation 
shall be authorized to engage in, conduct, prosecute and promote 
the business and objects specified in the certificate so made and 
file the same as if such business and objects were specified in the 
original certificate of incorporation and said original certificate 
shall-be deemed amended accordingly; provided, however, that the 
provisions of this act shall not apply to any corporation organized 
for the purpose of carrying on the business of insurance of any 
kind upon any plan, and that nothing herein contained shall 
authorize any corporation organized for other purposes than 
carrying on the business of insurance to extend its business or 
objects to the carrying on of the business of insurance of any kind 
upon any plan, and that nothing herein contained shall authorize 
any corporation to extend its business to the conducting and 
carrying on of any literary or scientific college or university with- 
out the approval of the regents of the university of the state of 
New York, as required by chapter three hundred and sixty-seven 
of the laws of eighteen hundred and eighty-two, and that nothing 
herein contained shall authorize any corporation to extend its 
pusiness or objects to the care or dtspesal of orphans, paupers or 
destitute children except with the approval of the state board of 
charities, as required by chapter four hundred and forty-six of the 
laws of eighteen hundred and eighty-three. 


[See note to § 4 of revision.] 


(L. 1891, ch. 10 amends L. 1855, ch. 425.) 


254 LAWS REPEALED BY MEM. CORP, LAW, | 


f 


(L. 1891, ch. 167; RB. S., Sth ed. [Supp], 3499) 


Section 1. Any twenty or more women being citizens and resi: 
dents of this state and being desirous of associating themselves 
for the improvement of the spiritual, mental, moral and physical 
condition of young women by meetings for public worship, by 
academical instructions, by the maintenance of a public library 
and reading room, and hy such other means not inconsistent with 
the objects of the association as its executive board may devise, 
may make, and sign and acknowledge before an officer authorized 
to take acknowledgments of deeds in this state, and with the 
written ‘consent and approval of one of the justices of the supreme 
court, file in the office of the secretary of state, and in the office 
of the clerk of the county in which such society is to have its 
principal office, a certificate in writing in which shall be stated 
the corporate name of said association, the objects for which 
the association shall be formed, the place wherein its principal 
office shall be located, and its business carried on, the number 
of its directors or managers, and the names of those who shall 
be such managers or directors for the first year of its existence. 


{.Re-enacted in § 90 of revision without change of substance. 


§ 2. Upon filing such certificate, the persons who shall have 
signed and acknowledged the same and their associates and suc- 
cessors shall thereupon, by virtue of this act, become a body 
politic and corporate by the name designated in said certificate, 
and by that name, they and their successors shall and may have 
succession and be capable of suing and being sued, and they 
and their successors may have and use a common seal and may 
alter and change the same at pleasure, and by such corporate 
name, shall be capable of taking, receiving, purchasing and hold- 
ing, by gift, grant, devise or otherwise, and of conveying, sell- 
ing, leasing, mortgaging and pledging, or otherwise disposing of, 
any real estate or any personal property, or any part or parcel 
thereof, or any interest therein, for the purposes of their asso- 
ciation, and shall have power to make a constitution and by-laws 
for the management of the affairs of such association not incon- 
sistent with the constitution and laws of this state, and to alter 
and amend the same under such rules as may be provided therein, 
and to elect and appoint the other officers and agents thereof 
and to provide for the salaries and compensation of the same. 

[The provision that on filing certificate, the corporation is 
formed is in § 90 of revision. The general powers of the corpora- 
tion are in Gen. Corp. L, § 11. The power to make by-laws is — 
in § 8 of revision.] 





LAWS REPEALED BY MEM. CORP. LAW. 255 


(Laws 1891, ch. 167; R. S, 8th ed. [Supp.], 3500.) 


§ 3. The corporate powers of the said association, except as 
herein otherwise provided, shall be vested in an executive board or 
board of directors or managers, all of whom shall be active mem- 
bers of the association. 


{Section 29 of Gen. Corp. L. provides that the directors shall 
have the management of corporate affairs. Section 10 of revision 
provides that the directors shall be elected from among the 
members. ] 


§ 4, Any young women’s christian association heretofore organ- 
ized under any law of this state, for all or any of the objects speci- 
fied in this act, and now existing, may accept the provisions of this 
act by a majority vote of its executive board or board of directors 
or managers and of its active members, respectively, at any 
meeting called for the purpose; and upon filing in the office of the 
county clerk of the county in which is located the principal 
place of business of said association and in the office of the secre- 
tary of state, a certificate of such action duly acknowledged by 
the president and secretary of the association, said association 
shall thenceforth be an incorporation under and with all the 
powers and privileges of this act, and the property of said there- 
tofore existing association shall be vested therein; and the per- 
sons constituting the executive board or the board of directors 
or managers and the officers of such prior organization shall con- 
stitute the first executive board or board of directors or man- 
agers, and the officers of the association thereby created, and the 
term of office of the several members of the executive board or 
board of directors or managers and of the officers shall continue 
until the expiration of the several periods for which they were 
respectively elected. Thereafter the executive board or board of 
directors or managers and officers shall be elected in such numbers 
and for such functions and periods and all vacancies shall be filled 
in such manner as shall be provided for in the constitution or 
by-laws of said association. 


By § 6 of revision, corporations organized under special 
laws may reorganize under the Membership Corporations Law. 
See note to § 6.93 


§ 5. The active members of any association created under or 
taking advantage of the privileges of this act may make and adopt 
such constitution as they may deem desirable, and may alter or 
amend the same under such rules as shall be prescribed therein, 
provided that such constitution shall be consistent with the pro- 
visions of this act and with the laws of the state of New York. 


256 LAWS REPEALED BY MEM. CORP. LAW. 


‘(Laws 1891, ch. 167; R. S., Sth ed. [Supp.], 3500.) 


The constitution and by-laws of any association accepting the 
provisions of this act, as in section four provided, shall continue 
to be the constitution and by-laws of said association until 
altered, amended or repealed in accordance with the same, sub- 
ject, however, in all respects to the provisions of this act. 


[Section 8 of revision authorizes adoption of by-laws. ‘The pro- 
vision that the constitution and by-laws of the incorporated society 
become the constitution and by-laws of the corporation until 
altered or amended, is omitted.J 


§ 6. The real estate of such association and all permanent 
funds acquired by it by gift, devise, bequest or otherwise, and 
accepted by the association for permanent investment, shall be 
managed and controlled by a board of trustees, not less than five 
in number, which number shall be determined by the constitution 
or by-laws of said association, and who shall, in the first instance, 
be elected by the executive board er board of directors or man- 
agers thereof, and who shall have power to adopt appropriate 
by-laws for their organization and transaction of business. There- 
after whenever a vacancy shall occur in said board of trustees 
the same shall be filled by a majority vote of the trustees remain- 
ing, from one or more nominations made to said board, by the 
executive board or board of directors or managers of said associa- 
tion. The said board of trustees shall securely invest and keep 
invested, in the name of said association, all funds which come 
under their control, and shall collect and receive the income from 
the same and the rentals from the real estate of said association, 
and shall sacredly devote the property of the association, of which 
they have the management and control, and the net income and 
rentals thereof, exclusively to the purposes of said association; 
and shall pay over to the treasurer of the association said net 
income and rentals so long as the same shall be devoted to the 
objects of the association and no longer. No conveyance, sale, 
lease for more than one year, mortgage, or other disposition of the 
real estate of said association, or of any part or parcel thereof 
or of any interest therein, shall be valid without a majority vote 
of the executive board or board of directors or managers of said 
association and of the board of trustees, respectively, at a meeting 
of each of said boards regularly called by a written notice, stating 
the object of said meeting and duly mailed or personally deliv- 
ered to each member thereof at least three days before said meet- 
ing, nor without the written consent of three-fourths of all the 
members of said board of trustees. 


[Section 90 of revision fixes the number of trustees at six, and 
§ 91 gives to the trustees, instead of the directors, the control of 





\ 


LAWS REPEALED BY MEM. CORP. LAW. 257 


(Laws 1891, ch. 167; R. S, 8th ed. [Supp.], 3501) ' 
the real property. The number of directors is fixed by § 90 at 
not less than three nor more than thirty. Under § 8 of revision, 
directors are elected and vacancies filled as provided by the by-laws. 
Under §§ 11 and 91 of revision, the real property of the corpora- 
tion can only be sold, ete., by order of the court, with the con- 
curring consent of two-thirds of the trustees.] 

§ 7. The said association shall possess the general powers, and 
be subject to the general restrictions and liabilities prescribed 
in chapter eighteen, part one, title three of the revised statutes, 

{Section 11 of Gen. Corp. L., prescribing general powers of vor- 
porations, applies to membership corporations.] 


(L. 1891, Chap. 215; R. S., 8th ed. [Supp.], 3504.) 

Section 1. Five or more persons of full age, citizens of the 
United States and a majority of them residents of this state, may 
become a corporation for the purposes of investigating, ascer- 
taining and keeping a record of the pedigrees of any kind of 
domestic animals, and of instituting, maintaining, controlling and 
publishing a stud book, herd book or book of registry of such 
kind of domestic animals, in the United States of America and 
Canada, and of promoting and holding exhibitions of such animals, 
and generally for the purposes of improving the breed thereof; by 
making, acknowledging and filing a written certificate, stating the 
name by which the corporation shall be known, its particular 
objects and purposes, which shall be one or more of the purposes 
hereinbefore specified, the number of directors not less* three nor 
more than twenty-one who shall manage its affairs, the time when 
the first annual meeting of the members of the corporation shall 
be held, the names and places of residence of the directors who 
shall manage its affairs util such first annual meeting and the 
- town, village or city in which its principal office is or is to be 
located. Upon filing such certificate in the office of the secretary 
of state and a certified copy thereof, with the certificates of 
record thereof, in the office of the clerk of the county in which 
_ such principal office is or is to be located, the persons signing such 
certificates, their associates and successors shall become a cor- 

poration for the purposes in such certificates specified. 


[Sections 30 and 381 of revision fix number of dfrectors 
at not less than three nor more than thirty.] 


ne 






eS 
+ aa 


-_ § 2. Such corporation may by its by-laws not inconsistent with 
law, define the terms and qualifications upon which entries shall 
be made in such book of registry, stud book or herd book, and 
of controlling, passing upon and admitting or rejecting all appli- 





* So in the orginal. 


258 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1891, ch. 213; R. 8, 8th ed. [Supp], 3504) 


cations for the making of entries therein, for the admission, sus 
pension and expulsion of members, for the number and election of 
its officers and the defining of their duties, the time and place for 
the election thereof, and the manner in which any vacancy in any 
office of the corporation shall be filled, and generally for carrying 
out its corporate purposes. Such corporation may, from time to 
time, alter, modify or change such by-laws, but not so as to be 
inconsistent with law. 


[By-laws regulating these subjects may be adopted pursuant 
to Gen. Corp. L., § 11, or § 8 of revision.] 


(L. 1891, ch. 344; BR. S, Sth ed. [Supp], 3513.) 
e 


Section 1. It shall be lawful for the owner of any cemetery plot 
originally purchased from any cemetery association duly organ- 
ized under the general laws of the state of New York, to bargain, 
sell, transfer or dispose of said plot; provided, however, there 
is no interment in said plot bargained, sold or transferred, and 
said bargain, sale and transfer shall be subject to the approval 
of the president of said cemetery association, which manage 
the grounds in which the said plot be situate. 

§ 2, The secretary of said cemetery association shall file and 
record on the books belonging to said cemetery association the 
deed of transfer of said cemetery plot when said deed of trans- 
fer shall have been presented and approved as provided in fore- 
going section, on payment of a fee of twenty-five cents for service 
in filing and recording said deed of transfer. 

§ 3. Any act or parts of an act inconsistent with this act is 
hereby repealed. 

§ 4, This act shall take effect immediately. 


[Section 1 is re-enacted without change of substance In § 49° 
of revision. Section 2 is not re-enacted.] | 


(L. 1891, ch. 382 amends 1. 1847, ch. 188) | 















(L. 1892, ch. 197; R. S, Sth ed. [Supp], 3521) 


Section 1. The members of any benevolent, charitable, or hos- 
pital corporation may, at any annual or adjourned annual meet- 
ing, or at any special meeting duly called for that purpose wi 
notice of such purpose, reduce the number of directors to no 
less than three, or increase the number to not more than thirty, 
by a vote of a majority of the members present at such meetin 
and the existing directors, or a majority of them, shall make an 
sien a certificate in duplicate of such reduction or increase an 
file the same in the offices where the certificates of incorporatio 


<< 


LAWS REPEALED BY MEM. CORP. LAW. 259 


(Laws 1892, ch. 197; R. S, 8th ed. [Supp.], 3521.) 


were filed; and from and after such filing the number of direc- 
tors shall be the number stated in such certificate. In case of 
a reduction all the existing directors shall serve until their term 
sifill have expired, and there shall be no election of directors 
until by expiration of term the number of existing directors shall 
be less than the number specified in the certificate. In case of 
the increase of the number of directors, the places of the addi- 
tional directors provided for shall be deemed vacant and shall 
be filled as vacancies in the office of a director may be filled. (As 
am. by L. 1893, ch. 180.) 


[te-enacted in § 14 of revision without change in substance.} 


(L. 1892, ch. 291 amends L. 1888, ch. 490.) 


(LZ. 1892, ch. 333; R. S. 8th ed. [Supp.], 3532.) 

Section 1. Whenever there shall be a vacancy in the office of 
trustee of any corporation organized by or under the laws of this 
state for charitable or benevolent purposes, and if the same shall 
not be filled within six months after it shall have occurred either 
for want of a by-law, or other provision for filling the same, or 
because by reason of the absence, illness or other inability to act 
of one or more of {he’remaining trustees a quorum of the board of 
trustees can not be obtained, then it shaH be lawful for the remain- 
ing trustees of said corporation, or a majority of them, to appoint 
in writing a citizen of this state, to fiJl such vacancy and such 
appointment when duly approved by a judge of the supreme court, 
and fited in the office of the clerk of the county in which said cor- 
poration is located, shall constitute such person a trustee of said 
corporation, subject to its constitution and by-laws. 


f{-Re-enacted in § 10 of revision, but the appointment of “a 
citizen,” is changed to the appointment of a member of the cor- 
poration. See note to that section. 


§ 2. This act shall take effect immediately. 


(L. 1892, ch. 498; KR. 8., Sth ed. [Supp.], 5603.) 
Section 1. It shall be legal for any cemetery association here- 


tofore or hereafter formed uader and in pursuance of the act, 
entitled “An act authorizing the incorporation of rural cemetery 


? associations,” passed April twenty-seventh, eighteen hundred and 


forty-seven, and the acts amending the same, to take, hold and 


_ convey for the convenient transaction of the general business of 


the corporation, real estate of the value of two hundred thousand 


dollars, within the county where their cemetery lands are situated, 


and in an adjoining county, adjacent thereto, provided, however, 





260 LAWS REPEALED BY MEM. CORP. LAW. 


(Laws 1892, ch. 498; R. 8. 8th ed. [Supp.], 3603.) 


that no portion of said real estate shall be used or occupied for 
the burial or other disposal in vaults or mausoleums of the dead. 
And, provided, further, that such real estate shall not be ea 
from public taxes, rates and assessments. 

§ 2. This act shall take effect immediately, 


[This chapter is re-enacted, without change of substance, in 
§ 45 of revision. 


(L. 1892, ch. 597 amends L. 1875, ch. 267.) 
(L. 1893, ch. 34 amends L, 1847, ch. 133.) 
(L. 1898, ch. 180 amends L. 1892, ch. 197.) 
(L. 1893, ch. 465 amends L. 1875, ch. 267.) 
(L. 1893, ch. 602 amends L. 1859, ch. 36.) 


(Laws 1894, ch. 709.) 


Section 1. Whenever the number of incorporators of any cor- 
poration organized by or under the laws of this state for char- 
itable or benevolent purposes, shall, from any cause be reduced 
below the number of original members as provided by the law 
creating any such corporation, or provided in its articles of 
incorporation, if organized under the general laws, and if there 
is no authority of law for filling vacancies, it shall be lawful for 
the directors of any such corporation, or a majority of them, to 
appoint in writing as many persons as incorporators as shall be 
necessary to make up the number of original incorporators, and 
such appointments when duly approved by a judge of the 
supreme court, and filed in the office of the clerk of the county 
in which said corporation is located, shall constitute such per- 
sons incorporators of said corporation. 


[Omitted as unnecessary. The by-laws can provide fully in 
penatid to the admission of members.] 













(Laws 1897, ch. 709.) 


Section 1. It shall be lawful for any ‘cemetery association, duly incorporated — 
under the act authorizing the incorporation of rural cemetery associations, to dis- 
pose of its land from which all bodies have been removed with the consent of the 
former owners of the lots in which such bodies had been interred, upon proving 
to the satisfaction of the supreme court of the district where its land is located, 
that all bodies have been removed from said lots with the consent of the former 
owners thereof, and properly and decently interred in some other cemetery; that 
all said lots and parts of lots have been reconveyed to said cemetery association 
and are not used for burial purposes; that burials have been prohibited in said 
*’ cemetery; that all parties interested in said cemetery as trustees or creditors con- 
sent thereof, and that its debts and liabilities have been paid. The supreme court 
may, in its discretion, appoint a referee to take proof of the facts above stated. 
Upon being satisfied that such cemetery association has complied with the require 
ments above stated, the court may make an order authorizing it to sell and dispo 
of its said land. 

§ 2. This act shall take effect immediately. 


EXPLANATORY NOTE 


TO 


RELIGIOUS CORPORATIONS LAW. 


[The following memorandum in explanation of the Religious Corporation 
Law is in the report of the commissioners of Statutory Revision.] 


This chapter is intended to be a substitute for all existing gen- 
eral laws for the creation and temporal administration of religi- 
ous corporations. The laws which it will supersede and repeal 
are mainly contained in the eighth edition of the Revised Stat- 
utes from pages 1881 to 1921, inclusive, except Laws 1883, chapter 
257, at pages 1913-16, which is a special law and will be left 
untouched by the revision. 

Alj the provisions of the laws so repealed, retained in the revis- 
ion, are contained in the General Corporation Law, or in this 
chapter, except Laws 1853, chapter 323, 1835, chapter 90, section 

_ 9, relating to change of name of religious corporations, which is 
incorporated in section 2410 ff. of the Code of Civil Procedure. 
.The first general law of this State for the incorporation of 
churches was chapter 18 of the Laws of 1784, seventh session, 
and was applicable to all denominations. Certain features of 
the Dutch Reformed church did not harmonize with this law 
_ and a second general law was enacted, chapter 61, Laws of 1788, 
é eleventh session, applicable only to Dutch Reformed churches. 
_ For similar reasons a third general law, applicable only to 
by Protestant Episcopal churches, was enacted, chapter 25, Laws of 
ts 1795, eighteenth session. These three statutes were consolidated 
in chapter 79 of the revision of 1801, whieh was substantially 
, re-enacted as chapter 60 in the revision of 1815, which was not 





262 | RELIGIOUS CORPORATIONS LAW. 


included in the Revised Statutes, and, as amended to date, is still 
“in force; 

Thc general law of 1795, for the incorporation of Episcopal 
ehurches, was made the basis of section 1 of the act of 1818, now 
consisting of eighteen subdivisions; the general law for the incor- 
poration of Dutch Reformed churches was made the basis of sec- 
tion 2 of the act of 1813; and the first general law of 1784, origin- 
ally applicable to all churches, was made the basis of section 3. 
Separate statutes have since been passed for the incorporation of 
Roman Catholic churches, Laws 1863, chapter 45; of Greek 
churches, Laws 1871, chapter 12; of Baptist and Gongropational 
churches, Laws 1873, chapter 633, repealed by chapter 50 of Laws 
1890; of Baptist churches, Laws 1876, chapter 329, and many 
supplemental and amendatory statutes have been passed since 
1813, some of which made special provisions for particular 
denominations. 

Many useful provisions of the present law, now applicable to 
incorporated churches only, aze extended by article 1 to all 
religious corporations. Throughout the revision the members of 
the church or congregation instead ofthe trustees are made the 
corporation. The provision of the present law, occurring in 
almost every act relating to the incor poration of churches, requir- 
ing the filing of an annual or triennial inventory and account, is 
omitted from the revision, and a judicial inquiry as to the amount 
of its property is substituted by section 138. The old provision 

was practically obsolete and rarely observed. So too all limita- 


tions on the amount of property which a religious corporation is — 


enabled to hold are omitted from the revision, as superseded by 
section 12 of the General Corporation Law, which greatly extends 

the powers of nonbusiness corporations in respect to the holding 

of property. 

_ Article 1 is applicable to all religious corporations. The mat- 
erial changes of substance in this article are as follows: 

The provision of the present law that the seats in churches 
which are originally established as free church corporations shall 
be forever free, is omitted from section 6 of revision. 

Section 7 of revision authorizes properly executed deeds of lots 
in the cemetery of a religious corporation to be recorded. 


RELIGIOUS CORPORATIONS LAW. 263 


The present law makes the trustees of a common parsonage 
& corporation, while by § 9 of revision they are merely made 
the managing agents of the contributing corporations. 

Section 10, relating to the correction and confirmation of 
conveyances, enlarges materially the cases in which correc- 
tions can be made, and provides a scheme whereby a con- 
veyance incorrectly stating the name of a corporation is 
made presumptively valid. 

The provision of the present law, prohibiting the sale of 
“Gospel lots,’ is omitted from section 11 of revision, as 
obsolete. 

Section 12, providing for the consolidation of religious cor- 
porations, allows the new church to be a different denomina- 
tion than either church consolidating; but this is deemed 
sufficiently guarded by the provision that the governing body 
of each consolidating church shall consent to the consolida- 
tion. 

Section 16, providing for the incorporation of mission and 
Sunday school corporations, is new. | 

Article 2 of the revision contains the special provisions 
applicable to Episcopal churches. The article was prepared 
after consultation with an eminent authority of the church, 
and embodies, it is believed, the views of that denomination. 
Several changes are made in the present law, as appear from 
the notes to the sections of the articles. 

Article 3 of the revision centains the special provisions 
applicable to Roman Catholic and Greek churches. The pro- 

: vision of section 50, that during a vacancy in the office of 
. archbishop or bishop, the administrator of the diocese and 
_ his vicar and representative shall be trustees, is new. 
‘Section 11 provides that the real property of a Roman 
_ Catholic church shall not be sold, mortgaged or leased without 
- the consent of the archbishop or bishop, or in case of their 
: absence or inability to act, of the vicar-general or administrator 
of the diocese. 

_ These changes were made on the request of the authorities 
/ } of that dcnomination. 







264 RELIGIOUS CORPORATIONS LAW. 


Article 4 contains the special provis: ms relating to 
Reformed Dutch, Reformed Presbyterian and Lutheran churches. 
The material change made by this article is in allowing churches 
of this class to incorporate, originally, either by the ex officio or 
elective method of choosing trustees. 

Article 5 contains the special provisions for the incorpora- 
tion and government of churches of other denominations. The 
material change is in the qualification of voters. Section 82 
provides for a uniform qualification. It does not change sub- 
stantially the qualification of voters in Baptist churches. The 
qualification of voters for other churches, generally, has 
remained unchanged since Laws 1784, except for the amend- 
ment of 1867, chapter 656, striking out the word “male;” and 
by the present law is as follows: “Every person of full age 
who has statedly worshipped with such church, congregation or 
society, and has formerly been considered as belonging thereto.” 
The indefinite character of this statement was illustrated in Peo- 
ple ex rel. Sturgess v. Keese, 27 Hun, 484. The change pro- 
posed has the advantage of a uniform statement for all 
churches, and will tend to diminish doubted controversy. 

Article 6 contains the special provisions for the incorpora- 
tion of two or more churches as a union church, without 

material change. 

The appendix following this chapter of the proposed revision 
contains all the statutes proposed to be repealed hereby. 
Crosas references and notes explaining the principal changes 
in language, and all changes in substance, are appended to 
the several sections of the proposed revision and of the exist- 
ing statutes set out in the appendix. 


Ot 


THE RELIGIOUS CORPORATIONS LAW. 


LAWS OF 1895, CHAPTER 723, 





‘AN ACT in relation to religious corporations, constituting -chiap- 
ter forty-two of the general laws. 


The People of the State of New York, represented in Senate 
and Assembly, do enact as follows : 


CHAPTER XLII OF THE GENERAL LAWS. ° 
The Religious Corporations Law. 


Article IL. Provisions applicable to religious corporations 
generally. (§§ 1-18) 

If. Special provisions for the incorporation and 
government of Protestant Episcopal parishes or 
churches. (§§ 30-36.) 

MY. Special provisions for the incorporation and gov- 
ernment of Roman Catholic and Greek 
churches. (§§ 50-51.) 

IV. Special provisions for the incorporation and gov- 
ernment of Reformed Dutch, Presbyterian, Re- 
formed Presbyterian and Evangelical Lutheran 
churches. (§§ 60-66.) 

V. Special provisions for the incorporation and gov- 
ernment of Baptist churches. (§§ 67-77.) 

VI. Special provisions for the incorporation and 
government of Congregational and Independ- 
ent churches. 

VII. Special provisions for the incorporation and 
government of churches of other denomina- 
tions. (§§ 83-93.) 

VIII. Special provisions for the incorporation and 
government of two or more unincorporated 
churches as a union church. (§§ 100-101.) 

IX. Laws repealed: when to take effect. (§§ 110-111.) 


266, 


_ BELIGIOUS CORPORATIONS LAW. © 


ARTICLE FE. : 


“Provisions Applicable to Religious Corporations Generally. 


Seetion 


1, Short title. 


:2. Definitions. 
'g, Filing and recording certificates of incorporation of 


religious corporations. 

& Property of unincorporated society transferred by 
its incorporation. 

B; General powers and duties of trustees of religious 

corporations. 

B ‘Acquisition of property by religious corporations 
for branch institutions; management thereof. 

%, Acquisition of ‘property by religious corporations 
for cemetery purposes; management thereof. 

@ Removal of human remains from one cemetery of & 
religious corporation ta another cemetery owned 
by it. 

@ ‘Acquisition of property by two or more religious cor- 

_ porations for a common parsonage. 

40. Correction and confirmation of conveyances to 

religious corporations. 


$4, Sale, mortgage and lease of real property of religious 


corporations. 

12. Consolidation of incorporated churches. 

18. Judicial investigation of amount of property of 
religious corporations. 

14. Corporations with governing authority over 
churches. 

18. Property of extinct churches. 

16. Corporations for organizing and maintaining mis 
sion churches and Sunday schools. 

1%. Corporations for acquiring parsonages for presiding 
elders and camp-meeting grounds. 

18 Application of this chapter to churehes created by. 


special laws. 
19. Application, ete. 
20. Calling of a minister, etc. 
21. Worship. 
22. 





RELIGIOUS CORPORATIONS LAW. 267 


Section 1. Short title — This chapter shall be known as the 
religious corporations law. 

[A religious corporation organized under or subject to the provisions 
of this chapter to determine its powers and duties must refer, first, to 
the general corporation law, which is applicable to all corporations; 
second, to article I of this chapter, which is applicable to all religious 
corporations; and third, to the article of this chapter containing the 
previsions specially applicable to the class of religious bodies to which 
the corporation belongs. 

If the provisions of this chapter conflict with any provision of the 
general corporation law, the provisions of this chapter must prevail. 
Gen. Corp. L., § 33. : 

For a review of early legislation affecting religious societies, see note 
of revisers immediately preceding this chapter.] 


§ 2. Definitions.—A religious corporation is a corporation cre- 
ated for religious purpeses. 

‘An incorporated church is a religious corporation created to 
enable its members to meet for divine worship or other religious 
observances. 

An unincorporated church is a congregation, society, or other 
assemblage of persons who are accustomed to statedly meet for 
divine worship or other religious observances, without having 
been incorporated for that purpose. 

The term minister, includes a clergyman, pastor, rector, priest, 


- rabbi, or other person having authority from, or in accordance 


2 


z a Ss ee 


with, the rules and regulations of the governing ecclesiastical 
body of the denomination or order, if any, to which the church 
belongs, or otherwise from the church, to preside over and direct 
the spiritual affairs of the church. 


[This section is new. 


Nature of the corporation. —A religious corporation possesses no 
powers not conferred by statute. People v. Hurlbert, 46 N. Y. 110. 

They are not ecclesiastical corporations in the sense of the English 
law, but are to be regarded as private civil corporations, governed by 
the ordinary rules of the common law, not subject to the visitorial juris- 
diction of a court of equity, except as such power is conferred by the 
statute. Robertson y. Bullions, 11 N. Y. 243; Watkins vy. Wilcox, 4 Hun, 
220; Kinskern y. Lutheran Churches, 1 Sand. ch. 439. 

Three distinct classes or bodies are interested in the incorporation of 
a Christian church,—the church proper or spiritual body consisting of 


268 RELIGIOUS CORPORATIONS LAW. 


its office-bearers and other communicants, the congregation or electors, 
and, the directors or trustees. Lawyer vy. Cipperly, 7 Paige, 281. | 

Jurisdiction of legal tribunals.— The legal tribunals of the state haye 
no jurisdiction over the chureh or spiritual body as such, the tenets of 
its creed or the forms and discipline of its polity; and, in relation to 
these matters, a decision of the ecclesiastical judicatories where they 
have jnrisdiction according to the canons of the church, is not review- 
able by the civil courts. Baptist Church in Hartford v. Witherell, 3 
Paige, 296; Connitt v. The Reformed, ete., Church, 54 N. Y. 551, 563. 

Thus a court will not inquire whether a bishop is acting discreetly in 
removing a minister, but merely whether the bishop has power to act. 
The only ground upon which a court can question the action of the 
bishop is that removal may affect the civil rights of the minister. 
Walker y. Wainwright, 16 Barb. 486. . 

the decision of the ecclesiastical judicatories as to their own juris- 
diction in ecclesiastical matter, should receive great weight in civil 
courts. Where such tribunals haye jurisdiction, civil courts can not 
inquire whether they proceeded according to the laws and usages of 
their church, or whether they have decided correctly. Connitt v. The 
Reformed, ete., Church, 54 N. Y. bb. 

Matters of faith are wholly within the jurisdiction of the church 
authorities. Baptist Church in Hartford v. Witherell, 8 Paige, 296. 

Who <ompose the corporation. — The religious corporation proper as 
‘distinguished from the church or ‘spiritual body consists, not of the 
communicants or members of the church on the one hand, or the trus- 
tees on the other, but of every member of the society having the privi- 
lege of voting. Wyatt v. Benson, 23 Bart. 327; Robertson v. Bullions, 
11 XN. Y. 243; Baptist Church in Hartford v. Witherell, 8 Paige, 296; 
Cram y. Evan. Luth. Soc. 36 N. Y. 161. This was the law prior to the 
revision, and by the provisions of §8§ 81 and 83 the qualified voters 
are expressly made the corporation. Thus a religious corporation under 
its rules and discipline may exclude a member from spiritual privileges, 
put can not deprive him of his rights as a corporator. People y. German 
Church, 53 N. Y. 103; reversing 6 Lans. 172. Such a disfranchisement Is 
an absolute nullity and a mandamus will not lie to restore the corpo- 
rator to membership. Id. 

Corporations heretofore formed. — Corporations heretofore incorporated 
under laws repealed by this chapter will be governed by its provisions, 
the new law being in effect a modification or amendment of the law 
repealed. (See Gen. Corp. L., § 36; Statutory Construction L., § 32.). But 
religious corporations existing prior to 1828, when the right to repeal 
or alter corporate charters was first reserved by the legislature, are 
not bound by subsequent legislation affecting corporate rights, unless 
adopted by the corporation; and the rights and franchises of a private 
corporation organized under a general law are as inviolable as if organ- 


RELIGIOUS CORPORATIONS LAW. 269 


ized by special charter. People ex rel. Sturges v. Keese, 27 Hun, 483; 
The Dartmouth College Case, 4 Wheat. 518; Terrett v. Taylor, 9 Cranch, 
43; Pawlet vy. Clark, 9 Cranch, 292, 

Contracts with religious ccrporations.— One contracting with a religious 


-eorporation is bound to know the provisions of its constitution and 


by-laws, as to limitations on the powers of its officers. Hart v. The 


- Trustees, ete., 49 Super. Ct. (47 J & S.) 523. 


A contfact made with trustees de facto in possession, by one who 
has no knowledge of the illegality of their election, is binding on the 
corporation. Ebaugh v. German Reformed Church, 3 BH. D. Smith, 60. 
‘But after a court has declared the election of trustees illegal, they 
can not bind the corporation. Id. 

The president of a religious corporation can not sue upon a claim in 
its favor in his own name. Lowenthall vy. Wiseman, 56 Barb. 490. 

Books as evidence.— The books and minutes of a corporation are as 
a rule, evidence of the acts of the corporate body, and if not suspicious 
may be referred to in order to show the regularity of its proceedings. 
Abernethy v. The Society, ete, of the Puritans, 3 Daly, 1. 

Church fairs.—A religious corporation, it seems, has no power to 
conduct a fair. Constant vy. Rector, etc., 4 Daly, 405. 

Actions by and against.— An action by the trustees should be brought 
in the name of the corporation. Bundy v. Birdsall, 29 Barb. 31; Peopie 
v. Fulton, 11 N. Y. 94. 

In an action by a religious corporation, it must prove itself to be a 
corporation de facto snd for this purpose, proof. of a statute under 
which it might incorporate is sufficient. M. EH. Union Church y. Pickett, 
19 N. Y. 482. 

The fact of incorporation may be proved by the rengious certificate 
of incorporation (Jackson y. Leggett, 7 Wend. 377), or by a certified 
copy in pursuance of § 933 of the Code of Civil Procedure which makes 
the certified copy evidence as if the original was produced. 

A subscriber to the erection of an edifice of a religious corporation 
may deny its corporate existence, but he can not take advantage of an 
imperfection in the record, or certificate of incorporation. M. E. Union 
Ch. v. Pickett, 19 N. Y. 482. 

One who accepts office in a religious corporation is estopped from 
denying its corporate existence. All Saints’ Church y. Lovett, 1 Hall’s 
Superior Ct. 191. 

The rector, church wardens, ete., of an incorporated church can not 
maintain replevin, for the corporate seal against the treasurer of the 
church, if a rule of the church declares that the treasurer shall “ safely 


_ keep the corporation seal.” Rector, ete. vy. Blackhurst (Common Pleas, 


N. Y.), 11 N. Y. Supp. 669.] 
-§ 3. Filing and recording certificates of incorporation of 


religious corporations. — The certificate of incorporation of a 


t 





religious corporation shall be acknowledged or proved before an 





270 RELIGIOUS CORPORATIONS LAW. 


officer authorized to take the acknowledgment or proof of deeds 
or conveyances of real estate, to be recorded in the county in 
which the principal office or place of worship of said corporation 
is or is intended to be situated, and shall be filed and recorded 
in the office of the clerk of said county. If there is not, or is not 
intended to be, any such office or place of worship, the ¢ertificate 
shall be filed and recorded in the office of the secretary of state. 


Amended by chap. 836, L. 1896. In effect April 21, 1896. 


[L. 1813, ch. 60, § 1, sub. 18; R. S., 8th ed., p. 4883. 
L. 1813, ch. 60, § 8; R. S., 8th ed., p. 1884. 
L. 1890, ch. 66, R. S., Sth ed., supp. p. 3290. 
L. 1844, ch. 158, § 1; R. S., Sth ed., p. 1896. 
Religious corporations are excepted from § 5 of general corporation 
law, as to filing and recording certificates of incorporation. 
Statutory construction law, § 15, specities the officers authorized to 
take acknowledgments. 
Code of Civil Procedure, § 3304, prescribes the clerk’s fees for filing. 
Remedy for refusal to file a certificate is by mandamus, and if such 
remedy is sought against the secretary of state, application must be 
made to the general term (appellate division) of the supreme court. Code 
of civil procedure, § 605. People ex rel. v. Rice, 128 N. Y. 121; People 
ex rel. v. Rice, 129 N. Y¥. 461; People ex rel. vy. Rice, 188 N. Y. 614. 
Section 605 is amended by L. 1895, ch. 946, taking effect Jan. 1, 1896, so 
as to permit of application for mandamus of state officers to special term. 
A certificate of incorporation of a religious corporation was recorded 
in the register’s office instead of the office of the county clerk, as 
required by the statute. Held, that the substantial requirements of the 
statute being complied with, the error was not fatal. Matter of Arden 
(Surrogate’s Ct, N. Y¥.), 20 St. Rep. 865; following Trustees yY. Bly, 73 
N. Y. 325.) 















§ 4, Property of unincorporated society transferred by its 
incorporation.—All the temporalities and property of an unin- 
corporated church, or of any unincorporated religious society, 
body, association or congregation, shall, on the incorporation 
thereof, become the temporalities and property of such corpora- 
tion, whether such temporalities or property be given, granted 
or devised directly to such unincorporated church, society, body, 
association or congregation, or to any other person for the use 
or benefit thereof. 


[L. 1813, ch. 60, § 4; R. 8., 8th ed., 1885. 

LL. 1863, ch. 45, § 1, sub. 2; R. S., Sth ed., 1889. 

LL. 1871, ch. 12, § 1, sub. 2; R. S. 8th ed., 1889. 

Without change of substance as to incorporated churches. New as 
to. other religious corporations, + 7 oa 


RELIGIOUS CORPORATIONS LAW. 271 


Legal title to corporate property,— The legal title to the corporate 
property vests in the corporate body, and not in the trustees. People vy. 
Fulton, 11 N. Y. 94; Robertson y. Bullions, 11 N. Y., 248; Gram vy. The 
Prussia, etc., Society, 36 N. Y. 161; People v. Mayor, 63 N. Y. 291; Wyatt 
vy. Benson, 23 Barb. 327; Burvell vy. Associate’ Reform Church, 44 Barb. 
282; Bowen v. Irish Presbyterian Church, 6 Bos. 245; Dutch Church in 
Garden St. v. Mott, 7 Paige, 77. (For decisions in reference to mortgage 
and sale, see note to § 11.) 

Acquisition of property.— Under general corporation law, §§ 14 and 12, 
religious corporations may acquire property by grant, gift, purchase, 
devise or bequest, for the purposes of the corporation, not exceeding 
in value $3,000,000, or the annual income from which does not exceed 
$500,000. In view of these sections, all provisions limiting the amount 
of property which a religious corporation can acquire or hold have been 
omitted. In the acquisition of property by devise or bequest religious 
corporations are limited by the provisions of L. 1860, ch. 360, providing 
that no person having a husband, wife, child or parent shall devise or 
bequeath to any religious, ete., corporation more than one-half his 
estate, after payment of his debits. (See act of 1860, with notes, ante.) 

Diversion of corporate property.— The early decisions in this state did 
not recognize the denominational character of a religious corporation, 
and, except in cases of an express trust (see Field vy. Field, 9 Wend. 394; 
Miller y. Gable, 2 Den. 492; Peo. v. Steele, 2 Barb. 397), uniformly held that 
the statute did not recognize the devotion of the corporate property to 
the support of a perpetual and unchangeable system of religious faith 
and doctrine, and that a majority of the corporators, wi-hout respect to 
their religious tenets, had the entire control of the revenues and 
property of the corporation. Gram y. The Prussian, ete, German 
Society, 36 N. Y. 161; Robertson vy. Bullion, 11 N. Y. 248; Petty v. 
Tooker, 21 N. Y. 267; Watkins v. Wilcox, 4 Hun, 220; affim’d in 66 N. 
Y. 654. 

But sinee L. 1875, ch. 79 and L. 1876, ch. 176 (substantially re-enacted 
in § 5), which provide that trustees of a religious corporation must 
administer its temporalities according to the discipline, rules and usages 
of the denomination to which the church members belong, the idea 
that corporations formed under the act of 1813 have no denominational 
character is no longer tenable, and a court of equity may be invoked 
<D restrain a diversion or attempted diversion of the corporate property 
from its denominational uses, whether made by the congregation or the 
trustees. First Reformed Church y. Bowden (Gen. T.), 14 Abb. N. C. 356; 
S. C. (Sp. 'T.) 10 Abb. N. C. 1; Isham y. Fullager (Sp. T.), 14 Abb. N. C. 
863; Isham yv. Trustees of First Presbyterian Church, ete., 683 How. Pr. 
465; People ex rel. Peck v. Conley, 42 Hun, 98. 

Where a diversion is attempted, the members who dissent from the 
use of the church property for the denominational purposes for which 
4 it was secured, must be ‘regarded as abandoning their former rights and 





272 RELIGIOUS CORPORATIONS LAW. 


privileges, and the members who adhere to the faith of the denomination 
td which their society is attached, may continue in the use and enjoy- 
ment of the church property. Isham vy. Trustees of First Pres. Ch., (63 
How. Pr. 465. 

Exemption of property.— For provisions in relation to the taxation 
and exemption of corporate property, see laws following general cor- 
poration law, ante. 

Religious corporation can not divide property.—A legislative enactment 
is necessary for a religious corporation to divide its real estate and vest 
a portion in a part of its congregation. Reformed Church vy. School- 
craft, 65 N. Y. 134. 

The property of a religious society can not be distributed among the 
individual members by the trustees, or the court. Wheaton y. Gates, 
18 N. Y. 395, 

Subscriptions._A subscription to pay a certain sum towards (he 
erection of a church edifice, and a further yearly sum towards the 
support of the minister, is binding, although the society was not legally 
incorporated until some time afterwards. Reformed Protestant Dutch 
Church vy. Brown (Ct. of App., 1861), 24 How. Pr. 76. 

But where a future incorporation is not contemplated, and the sub- 
scription is to be payable to a treasurer appointed by the subscribers, 
the subscription is not enforceable by a church corporation, created 
after the subscription. Presbyterian Society v. Beach, 8 Hun, 644. 

A subscription for paying the mortgage debt, “in consideration of 
one dollar to each of them paid,’ it being shown that the dollar was 
in fact not paid, is nonenforcable, the mutual agreements of the sub- 
scribers being no consideration. Pres. Ch. in Albany vy. Cooper, 112 N. 
Y. 517; affirming 45 Hun, 453. 

Where a subscription is made toward erecting a church edificé~ on 
condition that the aggregate subscriptions should not be less than a 
certain sum, and there is no evidence that the subscriber requested 
the church corporation to build a new edifice, or that it promised it 
would, and that there was any endeavor to obtain subscribers by the 
subscriber’s wish or direction, the subscription is void, being merely 
an executor’s gift supported by no consideration. Thirty-third St. Bap- 
tist Church vy. Cornell, 117 N. Y. 601. 

Uses and trusts.—A grant to individuals for use of an unincorporated 
church is valid, and the estate vests in the church upon its incorpora- 
tion. Reformed Dutch Ch. vy. Veeder, 4 Wend. 494; Church of Redemp- 
tion v. Grace Church, 6S N. Y. 570; Trustees, etc., v. Bly, 73 N. ¥. 323; 
Voorhees vy. Pres. Ch., ete, 17 Barb. 103; Baptist Ch in Hartford vy. 
Witherell, 3 Paige, 296. 

While the statute of Elizabeth relative to charitable uses was never 
in force in New York (Reformed Ch. in Garden St. y. Mott, 7 Paige, 77), 
& religious corporation may hold property upon trust for any specific 
















RELIGIOUS CORPORATIONS LAW. . 273 


use within Its corporate purposes and objects. Tucker y. Rector, etc., 
3 Sand. 242; Williams v. Williams, 8 N. Y. 52a. 

‘rustees can not take a trust for the use of the members of the 
church as distinguished from the members of the corporation, or for a 
portion of the corporators to the exclusion of the others. Robertson v. 
Bullions, 11 N. Y. 248; Gram y. The Prussia, ete.,German Soe, 36 N. Y. 
161. j 

It was held in Robertson y. Bullions, 11 N. Y. 243, that trustees can not 
receive a trust limited to the support of a particular faith or a particu- 
lar class of doctrines. This decision was before the denominational 
character of the church was recognized by the statute. It would seem 


_. that since ch. 79 of L. 1875 (re-enacted in § 5), prohibiting the trustees 


from diverting the property from the denomination to which the church 
belongs, a different rule would prevail. (See decisions (ante.) in relation 
to diversion.) 

Where a conveyance in trust for religious purposes is made in general 
terms, it can not be inferred from the grantor that it was intended to 
limit the use to the suppozt of the particular doctrine in which he 
believed. Robertson vy. Bullions, 11 N. Y. 243. 

Where real estate is conveyed to trustees in trust for the use of a 
church or congregation, as a place of worship, which church or con- 
gregation is afterwards incorporated, the court after a great lapse of 
time, will presume a conveyance from the original trustees, or their 
heirs, to the corporation. Reformed Ch. in Garden St. v. Mott, 7 
-aige, 77. 

Prior to their incorporation, trustees of a religious society may hold 
property for the society as a beneficiary. Goddard vy. Pomeroy, 36 Barb. 
546, 

Unincorporated religious secieties have no power to take by devise. 
White v. Howard, 46 N. Y. 144. 

Where a trust does not appear in a deed, it may be shown by parol. 
Church of Redemption v. Grace Church, 68 N. Y. 570. 

A trust created for the use of a particular denomination or for a 
particular purpose can not be diverted. Petty v. Tooker, 21 N. Y. 267; 
Krusgern v. Lutheran Churches, etc., 1 Sand. ch. 439; Muller v. Gable, 
2 Den. 492; Field v. Field, 9 Wend. 394; People v. Steele, 2 Barb. 397. 
(See decisions in reference to diversion, ante.) 

Ii was held in Burrel vy. Associate Reformed Church, 44 Barb. 282, 
that if the trust deed contains no conditions, thee uniting of the soriely 
with another denomination will not amount to a diversion; but simce 
L. 1875, ch. 79 (re-enacted in § 5), it would seem that a different rule 


prevails. (See decisions as to diversion, ante.) 


erty 


So also in Watkins v. Wilcox, 66 N. Y. 654, it was held that the act 
of 1813 did not require trustees to hold the temporalities for the benefit 


35 


274 ~ RELIGIOUS CORPORATIONS LAW. 


of believers In any particular faith, But see decisions relating to 
diversion, ante. 

In Woodworth vy. Payne (1878), 74 N. Y. 196, a conveyance was made 
to trustees of a chureh “for church purposes,” with reservation that 
if the seats in any church on the premises should be “rented or sold ” 
the premises should revert. Held, that a sale of the premises to an 
individual, with the same reservation in the deed, was not a diversion. 

An absolute conveyance of land to a religious corporation ereates no 
trust beyond the duty imposed by law upon the corporation of using its 
property for the purposes contemplated in its creation. A corporation 
may, with judiciai consent, sell and convey a good title. Matter of First 
Presbyterian Society of Buffalo, 106 N. Y. 241. 

Rights and liabilities of pew owners.— A pew owner has only a 
limited and usufructuary interest in the pew, which entitles him to the 
use of the pew during divine service. He has no interest in the church 
edifice as such. Freligh v. Platt, 5 Cow. 494; Baptist Church of Hart- 
ford v. Witherell, 8 Paige, 296; Wheaton v. Gates, 18 N. Y. 395; Matter 
of Keformed Church in Saugerties, 16 Barb. 237; Voorhees vy. Presby- 
terian Church of Amsterdam, 8 Barb. 135; 8S. C. 17 Barb. 103; Cooper v. 
First Pres. Ch., ete., 32 Barb. 222; The Society, ete, of the Puritans, 
3 Daly, 1; White v. Trustees, etc., 3 Lans.-477. 

The pew owner has no claim for compensation when the chureh is 
taken down from necessity, or arising from the condition of the. build- 
ing or other imperative exigencies. Went v. Methodist Protestant 
Church, 80 Hun, 266. \ : 

If overruling consideration existed rendering it expedient to sell the 
church edifice, the interest of the pewholders would be destroyed. 
Wheaton v. Yates, 18 N. ¥. S08. 

- If a church edifice becomes useless by dilapidation, or destroyed by 
fire or casualty, or has to be rebuilt, the right of the pew holder is gone. 
Voorhees v. Presbyterian Church of Amsterdam, 17 Barb. 103; Abernethy 
vy. The Society, ete., of the Puritans, 3 Daly, 1; White y. Trustees, ete., 

8 Lans. 477; Wheaton v. Gates, 18 N. Y. 395. 

- The trustees may alter the internal arrangement of the church, and if 
in the exercise of such right the church is destroyed from necessity, a 
pew holder must be content with a just and adequate compensation. 
Ccoper v. First Presbyterian Church, etc., 82 Barb. 222. 

The trustees may remodel the church edifice and remove the pews, 
and for this the pew holder can not maintain an action; but if the pew 
ia destroyed for convenience only, or maliciously, the owner has @ 
remedy. Voorhees v. Presbyterian Church in Amsterdam, 8 Barb. 135. 

If a church is sold, the trustees should tender to a pew holder a pew 
in the new edifice corresponding in location to the old pew, and if they — 
fail to do so he can be indemnified. Mayer y. The Temple Beth Hl (N. Y. 
Com. Pleas, Sp. T.), 52 St. Rep. 638 


RELIGIOUS CORPORATIONS LAW. . 275 


f 


'! &he trustees have the management of the temporal affairs of the 
church, and may regulate and order the renting of pews, or the removal 
and changing thereof. Solomon y. Congregation, etc. (Com. Pleas, Sp. 
T.), 49 How. Pr. 263. 

The trustees may by regulations in respect to renting and occupation 
of pews exclude persons holding obnoxious opinions from attendance 
upon worship. Petty v. Tooker, 21 N. Y. 267. 

The trustees of a free church may determine where a person shalt 
sit, and after requesting a person to leave the seat he is oceupying, may 
forcibly remove him. Sheldon y. Vail, 28 Hun, 354. 

Trustees have not the power to make an absolute sale of a pew in 
perpetuity, without any reservation of rent. Voorhees y. Presbyterian 
Church, ete, 8 Barb. 135. 

Interest in a pew, created by a lease in perpetuity, Is an interest in 
realty, and the lessee takes the property as realty with all its incidents. 
St. Paul’s Chureh y. Ford, 34 Barb. 16. 

The contract for a pew beyond one year is void unless reduced to 
writing, as the interest is one in real estate. First Baptist Church of 
Ithaca vy. Bigelow, 16 Wend. 28, 

An order of the court for the sale of a pew is not necessary. Freligh 
vy. Platt, 5 Cow. 494. 

An action may be maintained by a pew owner against one who dis- 
turbs him in the possession. Shaw v. Beveridge, 3 Hill, 26; Baptist 
Church in Hartford v. Witherell, 3 Paige, 296. 

Persons renting a pew hold as tenants in common. St. Paul’s Church 
v. Ford, 34 Barb. 16. ' 

A wife has dower right'in a pew owned by her husband. Bronson vY. 
St. Peter’s Church, 7 N. ¥. Leg. Obs. 361. 

A contract of renting must be shown, before action against pew owner 
for rent can be maintained. Trustees v. Quackenbush, 10 John. 217; St. 
Paul’s Ch. v. Ford, 34 Barb. 16. 

Pews are exempt from taxation, see p. 62, and from levy, and sale 
on execution. Code Civ. Pro. 1390.] =i’ “oT 


§ 5. General powers and duties of trustees of religious cor- 
porations.—The trustees of every religious corporation shail 
have the custody and control of all the temporalities and prop- 
erty, real or personal, belonging to the corporation and of the 
revenues therefrom, and shall Sista the same in accord- 

ance with-the discipline, rules and usages of the corpora- 
tion and of the ecclesiastical governing body, if any, to which 
the corporation is subject, and with the provisions of law 
relating thereto, for the support and maintenance of the corpo- 
ration, or, providing the members of the corporation at a meet- 
ing therdot shall so authorize, of some religious, charitable, 
benevolent or educational object conducted by said corpora- 





276 RELIGIOUS CORPORATIONS LAW. 


tion or in connection with it, or with the denomination, if any, 
with which it is connected; and they shall not use such prop- 
erty or revenues for any other purpose or divert the same 
from such uses. By-laws may be adopted or amended, by a 
two-thirds vote of the qualified voters present and voting at the 
meeting for incorporation or at any subsequent meeting, after 
written notice, embodying such by-laws or amendment, has 
been openly given at a previous meeting, and also in the 
notices of the meeting at which such proposed by-laws or 
amendment is to be acted upon. By-laws thus adopted or 
amended shall control the action of the trustees. But this 
section does not give to the trustees of an incorporated 
church, any control over the calling, settlement, dismissal or 
removal of its minister, or the fixing of his salary; or any 
power to fix or change the times, nature or order of the public 
or social worship of such church. 
fAm’d, ch, 621 of 1897. ] 


fL. 1813, ch. 60, § 4; R. S., 8th ed., 1885. 
L. 1822, ch. 187, § 1; RB. S., Sth ed., 1892. 
L. 1835, ch. 90, § 8; R. S., Sth ed., 1893. 
L. 1875, ch. 79, § 4; R. S., 8th ed. 1904. 
L. 1876, ch. 176, § 1; R. S., Sth ed., 1909. 
L. 1876, ch. 329, § 6; R. S., Sth ed., 1911. 


This section, the next section, and §$ 11, 12, 29 and 30 of the general 
corporations law, cover by general language, applicable to all religious 
corporations, the specific provisions of existing law, as to powers of 
trustees of incorporated churches, as follows: 

1. To recover, hold and enjoy all property, ete, belonging to the 
ebhurchs 

2. To purchase and lease other property for the nse of the church; 

3. To repair and alter churches and erect others if necessary; 

4. To erect schoolhouses, parsonages and other buildings; 

5. To make rules and orders for managing the temporal affairs and 
to dispose of moneys; 

6. To regulate and order renting of pews. 

7. Perqutsites for cemetery grounds; 

8. To appoint clerk and treasurer and require treasurer to give bonds; 

9. Prescribe duties of clerk and treasurer. 

The prohibitions against diversions are as broad and comprehensive 
as any of the provisions of the present law. 

The last clause is new. 

Relation of trustees to corporation.—Although by the language of 
several acts repealed by this chapter, the trustees were constituted the 
corporation, the courts held that the corporation consisted of the quali- 
fied voters (People’s Bank v. St. Anthony’s Ch., 409 N. Y. 512, and cases 
cited under § 2), and, this chapter expressly provides that as to future 
incorporations the members shall constitute the corporation, See §$ 31, 
83, post. ; (RLM ALE 


RELIGIOUS CORPORATIONS LAW. 277 
a 

The vestry or trustees do not sustain to the corporation the relation 
of a private trustee to a cestui que trust. They are the trustees only 
in the sense in which the directors of a civil corporation are such. 
Robertson y. Bullions, 11 N Y. 243. They are its managing agents and 
may act for it as fully as the directors or agents of other corporate 
bodies. Matter of St. Ann’s Church (Sp. T.), 14 Abb. Pr. 424. 

Powers of trust es to act.—All powers directly conferred by statute, 
or impliedly granted, may be exercised by the directors. Beveridge v. 
Nee ela Rat Cos, 112 No you22. 

But trustees can only bind the corporation when acting as a board 
duly assembled. The individual action of a majority or the whole 
number will not bind the corporation. People’s Bank vy. St. Anthony’s 
R. Cath. Ch. 109 N. Y. 512; Landers v. The Frank St. M. BE. Church, 
114 N. Y. 626; Hart v. Trustees, ete., 17 Jones & Spencer, 523. 

The corporation is only bound by the action of a majority of the 
whole number of trustees, required by the statute. Moore vy. Rector 
(Sp. T.), 4 Abb. N. C. 51, A director can not vote by proxy. Craig Med. 
Co. vy. Merchants’ Bank, 59 Hun, 561. 

Whenever, under the provisions of any of the corporate laws, a cor- 
poration is authorized to take any action by the agreement or action of 
its directors, managers or trustees, such agreement or action may be 
taken by such directors, regularly convened as a board, and acting by a 
majority of a quorum, except when otherwise expressly required by law 
or the by-laws of the corporation and any such agreement shall be 
executed in behalf of the corporation by such officers as shall be desig- 
nated by the board of directors, managers or trustees. (Gen. Corp. L., 
§ 39, ante.) 

Confirmation of action of trustees.—If the action of the trustees is 
sanctioned by a majority of members present at a meeting regularly 
held, it will not be necessary to show that they were a majority of all 
the members. Madison Ave. Bap. Ch. v. Baptist Ch. in Oliver St. 
(Sp. T.), 32 How. Pr. 335; reversed on different grounds, 46 N. Y. 131. 

De facto trustees —A contract made with trustees de facto in posses- 
sion, by one haying no knowledge of the illegality of their election 
binds the corporation. HWbaugh vy. German Reformed Church, 3 HE. D. 

- Smith, 60. 

Trustees de facto of a religious society whether such society be 
incorporated or not may maintain an action against a trespasser for an 
. injury to the meeting house of tfie society, but they can not maintain 

an action against persons who are in the actual possession of the 
\ land and the house of worship thereor, under a claim that they are 
f trustees to and represent an incorporated society which owns the same. 
Green vy. Cady, 9 Wend. 414. 

c ‘Persons claiming to be the trustees of a religious society and who 
have not been regularly admitted to the possession of the church can 
Rot maintain an action to restrain other persons claiming to be its 


4 


a 


278 RELIGIOUS CORPORATIONS LAW. 

J 
trustees and in possession df the church from acting as such trustees. 
The North Baptist Church v. Parker, 36 Barb. LiL. 

Powers after having been ousted.—_ A committee of vestrymen who 
have been appointed to perform certain duties relating to the corpora- 
tion, have no power, after having been ousted from office, to mandamus 
an officer of the corporation to perform an act in recognition of an act 
done by them. Presbyterian Church v. Blackhurst, 60 Hun, 63. 

Liability of trustees —Not subject to liability for debts and assess- 
meuts on church property. People v. The Mayor, 63 Nv Y¥.°291, But 
they are liable when they divert the investment of trust funds from 
such securities as are authorized by law. Matter of Congregational 
Church, 6 Abb. N. C. 398. 

When authority can be questioned.— Not in a collateral proceeding. 
Trustees, ete., v. Hills, 6 Cowen, 23; M. E. Chureb vy. Pickett, 19)4NL) TY: 
282; Jackson v. Nestles, 8 John. 115. 

Title to office.—Title to the office can. only be questioned by a pro- 
ceeding in the nature of a quo warranto, Parish of Belleport v. Tooker, 
29 Barb. 256; People v. Lacoste, 37 N. Y. 192; People v. Farrington, 
(Sp. T.), 22 How. Pr. 294; Hartt v. Harvey (Sp. T.), 832 Barb. 55; Reis v. 
Rohde, 34 Hun, 161. 

The question as to title to the office can not be submitted to arbitra- 
tion. Wyatt vy. Benson, 23 Barb. 3827. 

Nor can it be tried in an action of ejectment. Concord Society, etc., 
vy. Stanton, 88 Hun, 1; Parish of Belleport vy. Tooker, 29 Barb. 256; 
Jackson v. Nestles, 8 John. 115; North Bap. Ch. v. Parker, 36 Barb. 171. 

Foss2ssion of property.— The trustees have a right to the possession 
of the church property, even as against a majority of the corporators. 
First M. E. Church of Attica v. Falkins, 3 T. & C. 279; People v. Runkle, 
8 John. 464. 

As to powers of trustees in relation to mortgages and sale of real 
property, see § 11, post, and cases cited. 

As to the diversion of the corporate property, see note of § 4, ante, 

As to powers of trustees in relation to pew holders, see cases cited 
under that head in notes to § 4, ante. 

Actions by and against trustees.—An action or proceeding instituted by 
the trustees of a religious corporation must be in the corporate name, 
Bundy v. Birdsall, 29 Barb. 31; People vy. Fulton, 11 N. Y. 94. 

A minority of the trustees who are loyal to the church or denomina- 
tion may enjoin the majority who are attempting a diversion of its 
temporalities. First Reformed Pres. Ch. v. Bowden, 14 Abb. N. ©. 357. 

Trustees of a religious corporation who cease to be members of the 
church, cease to be trustees of such re and may be restrained from 
further action as such. Id. 

An injunction will not lie to restrain the regular action of the trustees. 
Solomon vy. Congregation, 49 How. Pr. 263. 











RELIGIOUS CORPORATIONS LAW. 279 


t 


But they may be restrained from diverting the temporalities of the 
ehurch, from the denomination to which the church belongs. See note 
to § 4. And even prior to 1875, ch. 79, they could be restrained from 
diverting property held subject to particular trusts. Kniskern y. Luth- 
eran Ch., etc, 1 Sand. ch. 489, and cases cited under § 4, “ Uses and 
Trusts.” ‘ 

Min sters.— Section 5 provides that the control of the temporalities 
shall not give to the trustees the power of calling, settling or remov- 
ing a minister, or ef fixing his salary. 

The vestry of an Episcopal church, subject to the canons of the 
church, may elect a rector, and fix his salary. See § 32, post 

The trustees of a Greek church are given power to fix and change 
the salary of the rector. See § 61, post. 

The salary of a minister of a Reformed Presbyterian church can 
only be fixed by the congregation. See § 65, post. 

The trustees of churches generally are prohibited from settling or 
removing a minister or fixing his saiary, without the consent of a 
corporate meeting. See § 90, post. 

Where no provision is made by the statute authorizing the trustees 
or the corporators to settle or remove a minister or to fix his salary, 
the matter will be subject to the rules and canons of the denomination 
to which the church belongs. 

Our law requires no ceremony to establish the relation of - pastor 
and congregation. ‘“ Induction” or ‘institution’? in the sense of the 
Hnglish ecclesiastical law are unknown to our law, and will not be 
required unless it is the positive rule of the ecclesiastical body to which 
the pastor belongs. Youngs v. Ransom, 31 Barb. 49. 

The churchwardens and vestrymen of a Prot. Epis. Ch. have the 
exclusive power of calling and inducting a minister. ‘A call” consists 
in a power to fix the salary as well as to make a contract with the 
rector and deliver him possession of the church. Humbert y. St. 
Stephen’s Ch., 1 Ed. Ch. 308. 

A minister of a Protestant Episcopal church can only be removed, 
without his consent, by the bishop of the diocese. Youngs y. Ransom, 
81 Barb. 49. 

The court will not inquire whether a bishop is acting discreetly in 
removing a minister, but merely whether the bishop has the power 
to act. Walker v. Wainwright, 16 Barb. 486. 

The only ground upon which a civil court can question the action 
of the bishop in removing a minister is that it may affect his civil 


vights. Walker v. Wainwright, 16 Barb. 486. 


The action of the church judicatory in deposing the minister of the 
church is not subject to review in the civil courts. Isham y. Fullager 
(Sp. T.), 14 Abb. N. OC. 363. 


280 RELIGIOUS CORPORATIONS LAW. 


‘The trustees of a M. BE. church may be mandamused to receive a 
preacher appointed by the bishop. People v. Steele, 2 Barb. 397; People 
ex rel. Peck vy. Conley, 42 Hun, 98. 

A “call” from a Presbyterian congregation to a minister drawn in 
the words prescribed by the discipline of the church, and signed by 
three elders and trustees, is to be regarded as the act of the congregation. 
Paddock v. Brown, 6 Hill, 530. 

The ministers of an incorporated church can not be called and 
settled by the church and communicants only, but the assent of the 
trustees is necessary, also of the electors if he is to be paid from their 
conéributions. Lawyer v. Cipperly, 7 Paige, 281. / 

Trustees are authorized to pay the salary of a minister regularly 
called. Miller v. Gable, 2 Denio, 492. 

The salary of a minister can only be fixed in the manner prescribed 
by the statute. Pendleton y. Waterloo Baptist Ch., 49 Hun, 596. 

Where the salary of a minister is not fixed as prescribed by the 
statute, no contract obligation is imposed upon the church. Landers v. 
TYrank St. M. E. Church, 97 N. Y. 119; oyerruling 15 Hun, 340. - 

The trustees should withhold their assent to the employment of a 
minister, though selected by the majority, if it would destroy the 
harmony of the church. 5 Sand. Ch. 666. 

If after the surrender of a lease, the pastor of the former lessee enters 
the Giurch and insists on preaching, the lessor is justified in having 
him removed by force from the church, using such force only as is 
necessary, if after notice he réfuses to leave the same. Conway VY 
Carpenter, 80 Hun, 429. 

The trustees of the congregation have no right to forcibly eject a 
minister from a parsonage of which he has possession, although he 
has been suspended by the conference from his regular duties as & 
minister, and he may recover damages for the assault. Brister vy. Burr 
120 N. Y. 427. 

Mandamus will lie to put a minister in possession of a pulpit to which 
he has been assigned by the bishop, and from which he ias beer 
excluded by the trustees on the grounds of in¢ompetency. People yv 
Trustees First M. EB. Ch., 8 N. Y. St. Rep. 372. 

The decision ‘of the highest tribunal of the church is conclusive as 
to the right of a minister to preach to a particular congregation, and 
where subscription has been made to the support of his ministry, a 
decision of a subordinate tribunal will not relieve the subscriber from 
his liability to pay his annual EupeCa wan: Dieffendorf v. Reformed 
Church, 20 John. 12. 

A subscription to pay the salary of a minister so long as he shall 
administer the gospel and the subscriber shall live within four miles 
of the meeting-house, is valid. Religious Soc. v. Stone, 7 John. 112, 





RELIGIOUS CORPORATIONS LAW. 281 


‘The relation of master and servant does not exist between a minister regu- 
larly installed and the congregation or the trustees. Brister v. Burr, 120 
ths poe: will not interfere to prevent the trustees of religious societies from 
employing a clergyman whose religious tenets are at variance with those of 
the original founders of the society. Baptist Church v. Witherell, 3 Paige, 
296, but this decision was before L. 1875, ch. 79, giving to churches a denom- 
inational character. | 

§ 6. Acquisition of property by religious corporations for 
branch institutions ; establishment, maintenance and manage- 
ment thereof.— Any religious corporation may acquire property 
for associate houses,, church buildings, chapels, mission-houses, 
school-houses for Sunday or parochial schools, or dispensaries 
of medicine for the poor, or property for the residence of its min- 
isters, teachers or employes, or property for a home for the aged. 
The persons attending public worship in any such associate house, 
mission-house, church building, or chapel connected therewith 
shall not, by reason thereof have any rights as members of the 
parent ‘orporation. The persons statedly worshipping in any 
such house, mission-house, church building or chapel may, with 
the consent of the trustees of such corporation, become separately 
incorporated as a church, and the parent corporation may, in 
pursuance of the provisions of law regulating the disposition of 
real property by religious corporations, rent or convey to the 
new corporation, with or without consideration, any such asso- 
ciate house, church building, chapel, mission-house, school-house 
or dispensary and the lot connected therewith, subject to such 
regulations as the trustees of the parent corporation may. make. 
Any religious corporation shall have power to establish, main- 
tain and manage by its trustees or other officers as a part of its 
religious purpose a home for the aged, and may take and hold by 
conveyance, donation, bequest or devise real and personal prop- 
erty for such purpose, and may purchase and may erect suitable 
buildings therefor. Any such corporation may take and hold in 
grant, donation, bequest or devise of real or personal property 
heretofore or hereafter made upon trust, apply the same, or the 
income thereof, under the direction of its trustees or other officers, 
for the purpose of establishing, maintaining and managing such 
a home and for the erection, preservation, repair or extension of 
any building or buildings for such purpose. 

Amended by chap. 575, L. 1896. In effect May 11, 1696. 


[L. 1850, ch. 122, § 2; R. S., 8th ed., 1897. 
L, 1887, ch. 657, &§ 1-3; R. S., 8th ed., 1899. 


Without change of substance except that the provision of the act of 1867, re- 

- quiring seats to be forever free, is omitted. If the branch institution becomes 
_ a corporation, it must proceed as provided in this chapter for the incorpo- 
_ ration of the parent society. 

_ Chapter 122 of L. 1850, applied to churches incorporated under L. 1801, 
ch. 79, Church of the Redemption v. Grace Church, 68 N. Y. 570. 

_ If the associate society incorporates without the consent of the parent 
_ Society, real property purchased by the parent society for the use of 
the branch society, even though paid for in part by the funds of the 
_ associate society vests exclusively in the parent society. f 

_ The mere authority of the parent society to incorporation does not 


| 


282 RELIGIOUS CORPORATIONS LAW. 


operate to convey the real property of the parent society occupied by 
the associate society. Alexander Pres. Chureh vy. Fifth Ave. Pres. 
Church, 64 N. Y¥. 274. 

It seems that the consent of the parent society should be in writing. 
Ch. of Redemption v. Grace Church, 68 New YmO CU. 

A parent society can not retain personal property purchased by the 
members of the associate society in view of separate incorporation, 
after such incorporation is perfected, even though without the consent 
of the parent society. Id. 

A subscription for the erection of Sunday school building of a church 
and paid to the treasurer of the church is recoverable by the parent 
corporation, even though the Sunday school had a separate organization, 
and part of the subscribers were members of the separate organization 
and directed defendant not te pay over the funds. The Rector y. Craw- 
ford, 43 N. Y¥. 476; followed in First Baptist of Franklindale v. Pryor, 
23 Hun, 271. 

A religious society cannot divide its real estate and vest & portion 
of it in a part of its congregation organized as an associate body, but 
a resolution of the governing body of the parent society, purporting to 
transfer a portion of its real estate to the associate congregation may 
lay the foundation of an adverse possession, upon the incorporation of 
the associate congregation. Reformed Church v. Schoolcraft, 65 N. Y. 134.] 


§ 7. Acquisition of property by religious corporations for 
cemetery purposes; management thereof.—A religious corpora- 
tion may take and hold, by purchase, grant, gift or devise, real 
property for the purposes of a cemetery; or such lot or lots in 
any cemetery connected with it, as may be conveyed or devised 
to it, with or without provisions limiting interments therein to 
particular persons or classes of persons; and may take and hold 
any ‘property granted, given, devised or bequeathed to it in 
trust to apply the same or the income or proceeds thereof, under 
the direction of the trustees of the corporation, for the improve- — 
ment or embellishment of such cemetery or any let therein, 
including the erection, repair, preservation or remoyal of tombs, 
monuments, gravestones, fences, railings or other erections, or 
the planting or cultivation of trees, shrubs, plants, or flowers a 
or around any such cemetery or cemetery lots. 

A religious corporation may erect upon any property held by 
it for cemetery purposes, a suitable building for religious ser: 
vices for the burial of the dead, or for the use of the keepers 
or other persons employed in connection therewith, and may sell 







 BELIGIOUS CORPORATIONS LAW. 283 


and convey lots in such cemetery for burial purposes, subject to 
such conditions and restrictions as may be imposed by the 
instrument by which the same was acquired, or by the rules and 
regulations adopted by such corporation. Every such convey: 
ance of a lot or plat for burial purposes, signed, sealed and 
acknowledged in the same mznner as a deed to be recorded, may 
be recorded in like manner and with like effect as a deed of real 
property. 

. 1842, ch. 153, H 


3, § 1; R.S., 8th ed., 1894, 
. 1842, ch. 215, § 1; 
2, § 3 
§ 1; 


. S., Sth ed., 1895. 
PeLsoO. Pech: 12 3 . §., 8th ed., 1898. 
1881, ch. 501, t. S., Sth ed., 1912. 


1884, ch. 198, §§ 1-3; R. S., Sth ed., 1896. 


. 
> 


nad 


Pe ee 


The only material change is allowing deeds of cemetery lots, when 
sealed and acknowledged, to be recorded in county clerk’s office.] 


§ 8. Removal of human remains from one cemetery of a 
religious corporation to another cemetery owned by it.—A 
‘religious corporation, notwithstanding the restrictions contained 
im any conveyance or devise to it, may remove the human 
remains buried in a cemetery owned by it, to another cemetery 
owned by it, if the trustees thereof so determine, and if either 
three-fourths of the members of such corporation, qualified to 

_ yote at its corporate meetings, sign and acknowledge and cause 
to be recorded in the office of the clerk of the county in which 
such cemetery or a part thereof is situated, a written consent 
thereto, or if three-fourths of the members of such corporation 
qualified to vote, and present and voting, at a corporate meeting 
of such corporation, specially called for that purpose, shall 
approve thereof. But if such corporation be a church, previous 
notice of the object of such meeting shall be published for at 
least four successive weeks in a newspaper of the tawn, village 
or city in which the cemetery from which the removal is pro- 

_ posed, is situated, or if no newspaper is published therein, then 
in a newspaper designated by the county judge of such county. 
Such removal shall be made in an appropriate manner and in 
accordance with such directions as to the manner thereof as 
° may be given by the board of health of the town, village or city 
in which the cemetery from which the removal is made, is situ- 


ani 


234 RELIGIOUS CORPORATIONS LAW. 


ated. All.tombstones, monuments or other erections at or upon 

any grave from which any remains are removed, shall be properly, 

replaced or raised at the grave where the remains are reinterred. 
[See form, No. 23. 


I. 1842, ch. 215, § 2; R. S., 8th ed., 1895. 
L. 1878, ch. 349, §§ 1-4; R. S., 8th ed., 1895, 
Without material change in substance.] 


§ 9, Acquisition of property by two or more religious corpo- 
rations for a common parsonage.— Two or more religious corpo- 
rations may acquire such real property as may be necessary for 
use as a parsonage, and the right, title and interest of each 
corporation therein shall be in proportion to its contribution to 
the cost of such property. The trustees of each corporation shall, 
from time to time, appoint one of their number to be a trustee 
of such common parsonage property, to hold office during the 
pleasure of the appointing trustees or until his successor be 
appointed. The trustees so appointed shall have the care and 
management of such property and may make such improvements 
thereupon as they deem necessary, and determine the proportion 
of the expense of the maintenance thereof which each corpora- 
tion shall bear. If at any time either of such corporations 
acquires or desires to acquire for its own exclusive use as a par 
sonage other real property, it may, in pursuance of the provisions 
of law, relating to the disposition of real property by religious 
corporations, sell and convey its interest in such common par- 
sonage property to any one or more of the other corporations 
haying an interest therein. 


[L. 1875, ch. 408, §§ 1-9; R. S., 8th ed., 1906. 


By present law, trustees of parsonage property are made an inde- 
pendent corporation, taking legal title to the property. This section, as 
to future cases, makes the contributing corporations tenants in common 
of the parsonage property, and the trustees appointed by the contribut- 
ing corporations managing agents thereof. The provision allowing @ 
corporation to withdraw and sell to the others is new. The method of 
selecting trustees is materially changed and much simplified.] 


§ 10. Correction and confirmation of conveyances to religious 
corporations.— If, in a conveyance of real property, or in any 





RELIGIOUS CORPORATIONS LAW. 285 


instrument intended to operate as such, heretofore or hereafter 
made to a religious corporation, its corporate name is not stated 
or is not correctly stated, but such conveyance or instrument 
indicates the intention of the grantor therein to convey such 
property to such corporation, and such corporation has entered 
into possession and occupation of such property, any officer of the 
corporation authorized so to do by its trustees may record in the 
office where such conveyance or instrument is recorded a state- 
ment, signed and acknowledged by him or proved, setting forth 
the date of such conveyance or instrument, the date of record 
and the number and page of the book of record thereof, the name 
of the grantor, a description of the property conyeyed or in- 
tended to be conveyed, the name of the grantee as expressed in 
such conveyance or instrument, the correct name of such cor- 
poration, the fact of authorization by the trustees of the corpora- 
tion, ta make and record such statement, and that the grantor 
in such conveyance or instrument intended thereby to convey 
such property to such corporation as the said officer verily be- 
lieves, with the reason for such belief. Such statement so signed 
and acknowledged or proved shall be recorded with the records 
of deeds in such office, and indexed as a deed from the grantee as 
named in such instrument or in such conveyance to such corpora- 
tion. The register or clerk, as the case may be, shall note the 
recording of such statement on the margin of the record of such 
conveyance, and for his services shall be entitled to receive the 
fees allowed for recording deeds. Such statement so recorded 
shall be presumptive evidence that such matters therein stated 
are true, and that such corporation was the grantee in the 
original instrument or conveyance. All conveyances heretofore 
made, or by any instrument intended to be made, to a religious 
corporation of real property appropriated to the use of such cor- 
poration, or entitled to be so appropriated, are hereby confirmed 
and declared valid and effectual, notwithstanding any defect in 
‘the form of the conveyance or the description of the grantee 
therein, but this section shall not affect any suit or proceeding 


pending on the thirty-first day of January, eighteen hundred and 
|Seventy-one., 





' Amended by chap. 336, L. 1896. In effect April 21, 1896. 


236 RELIGIOUS CORPORATIONS LAW. 


L. 1871, ch. 12, § 1, sub. 5; R. S., Sth. ed, 1891, 
L. 1888, ch. 459, § 1; R. S., 8th ed., 1913. 


The first portion of the section as to the correction of conveyances, 
enJarges materially the cases in which the correction can be made. 
By the present law, ihe name of the grantee in the original conveyance 
must contain the principal words of the true corporate name, whereas 
this section of the revision allows the correction to be made if the 
conveyance is intended to be made to the corporation and no part of 
the corporate name appears therein, as well as when the corporate name 
is incorrectly stated. The contents of the statement are materially 
amplified chiefly by the requirement that it shall set forth the reasons 
for believing that the corporation was intended to be the grantee, put 
the effect of the statement is limited. The act of 1888, now provides 
that from the filing of the statement the true corporate name shall be 
deemed to have been expressed in the original conveyance. This section 
of the revision makes the statement presumptive evidence of the truth. 
of its contents. 

The last paragraph of this section as to the confirmation of convey- 
ances, extends to all churches the provisions of the acts of 1863 and 
1871 which are now applicable only to Roman Catholic churches and 
Greek churches.] oh ie < 


§ 11. Sale, mortgage and lease of real property of religious 
corporations.—A religious corporation shall not sell or mort- 
gage any of its real property without applying for and obtaining 
leave of the court therefor pursuant to the provisions of the code 
of civil procedure. The trustees of an incorporated Protestant 
Episcopal church shall not vote upon any resolution or proposi- — 
ticn for the sale, mortgage or lease of its real property, unless the | 
rector of such church, if it then has a rector, shall be present. 
The trustees of an incorporated Roman Catholic church shall 
not make application to the court for leave to mortgage, lease or 
sell any of its real property without the consent of the archbishop 
or bishop of the diocese to which such church belongs, or in case 
of their absence or inability to act, without the consent of the 
vicar-general or administrator of such diocese. The petition of 
the trustees of an incorporated Protestant Episcopal church or 
Roman Catholie church shall, in addition to the matters require 
by the code of civil procedure to be set forth therein, set fort 
that this section has also been complied with. But lots, plats 













RELIGIOUS CORPORATIONS LAW. 287 


or burial permits in a cemetery owned by a religious corporation 
may be sold without applying for or obtaining leave of the court, 
No cemetery lands of a religious corporation shall be mortgaged 
while used for cemetery purposes. 


Amended by chap. 836, L. 1896, In effect April 21, 1896. 
[See form, No. 25. 


L. 1813, ch. 60, § 1, sub. 15, § 11; R. S., 8th, ed., 1882, 1888 
L. 1890, ch. 424; R. S., Sth ed. (supp.), 3291. 

L. 1842, ch. 215, § 1; R. S., Sth ed., 1895. 

L. 1879, ch. 310, § 1;.R. S., Sth ed., 1947. 


’ 


The special provision as to Roman Catholic churches is new, and is 
inserted at the request of the authorities of that church. The act of 
1813 as originally enacted and also as amended by the act of 1890 pro- 
vided that the corporation shall make the application. This section of 
the revision, therefore, makes no change in that respect, end is in 
harmony with § 3391, sub. 5 of the Civil Code, as added by L. 1890, ch. 
95, which act also provides in detail the procedure for obtainii g leave 

. of the court. 

The last clause of § 11 of the act of 1813, prohibiting the sale of 
“ sospel lots,” granted by the state, is omitted, as practically obyolete. 

There are no other material changes of substance. 

Power of alienation.—Under the English common law religivus cor- 
porations had the power to alienate their property . without restriction, 
but in the reign of Elizabeth several statutes were enacted, restraining 
the alienation of church property. These statutes became part of our 
common law, and, therefore, without statutory authority religious cor- 
porations have no power to sell their real property. M. Ave. Baptist 
Ch. v. Baptist Church in Olive St., 46 N. Y. 131; Bogardus vy. Trinity 
Church, 4 Paige, 178; De Ruyter y. St. Peter’s Church, 3 Barb. 119; 
BO. 8) N.X. 238. 

Power to mortgage.—It has been held that a religious corporation 
may make a mortgage without leave of the court. Manning vy. Moscow, 
etc., Society, 27 Barb. 52; South Bap. Soc. v. Clapp, 18 Barb. 35; that 
a mortgage was not a sale within the meaning of the statutes of 
Hlizabeth, and the decisions holding that statutory authority to sell 

was necessary. Compare Battell y. Torrey, 65 N. Y. 294, and Riggs v. 
| Parsell, 66 N. Y. 193. 
Prior to 1890, the supreme court was accustomed to grant te religious 
corporations authority to mortgage real property, on the theory that 
the mortgage was a conditional sale. In 1890, ch. 424, the power was 
| expressly granted to the court, and has been re-enacted in § 11. Matter 
of Church ef the Messiah (Sp. T.), 25 Abb. N. O. 354, and note. 





288 RELIGIOUS CORPORATIONS LAW. 


While there may be doubt as to the necessity of the authority of the 
court, it will be much safer to secure it. 

Where application is made.— The “court” referred to in this section 
ig either the supreme court of the district or the county court of the 
county in which the real property or some part thereof is situated. 
(Code Civil Procedure, s§ 340 and 38391ff, in pursuance of which the 
proceedings are to be conducted.) See sections of code following annota- 
tions to this section. 

Who may make application.— There is a dictum of the court in the 
case of Wyatt vy. Benson, 23 Barb. 327, that an application for the 
sale, mortgage or lease of the real property can only be made by the 
authority of the corporation, in which the legal title is vested; but the 
later authorities hold that a majority of the trustees as the managing 
agents of the temporalities of the corporation can make the application, 
without a vote of a majority of the corporators. Matter of St. Ann’s 
Church (Sp, T.), 14 Abb. Pr. 424; The Madison Ave. Bap. Ch. v. Bap. Ch. 
in Oliver St., 46 N. Y. 131; In re’St. George’s M. E. Church, ‘21 WE. D. 81. 

Application to the court is not necessary for the sale of a church 
edifice which has been removed from its foundations and placed on 
rollers. The edifice then becomes persoral property. Beach y. Allen, 7 
Hun, 441. 

The trustees of a religious society have the power to remove their 
house of worship from one lot to another or from one village to another ; 
without application to the court. Matter of the Second Baptist Society, 
20 How. Pr. (Sp. T.) 324. : , 

A deed to the vendor of a right of way over lands purchased by the 
corporation is not a sale, requiring order of the court. Protestant 
Reformed, ete., Church v. Bogardus, 5 Hun, 304. 

Sale of pews.— A church corporation can not sell a pew absoluteiy 
without leave of the court. Matter of Reformed Chureh {in Saugerties, 
16 Barb. 237. 

What constitutes sale.—There must be & valuable consideration inuring 
to the corporation as such. If the only consideration is a benefit to 
the individual incorporators, the court has no power to order the sale. 
Mad. Ave. Bap. Church v. Bap. Ch. in Oliver St., 46 N. Y. 131; Wheaton 
y. Gates, 18 N. Y. 395. F 

Conditional sa'e.—A condition in a deed of premises that if the 
seats of any church erected on the premises shall be “ rented or sold” — 
the premises shall revert to the grantors or her heirs, is not violated by 
a sale of the premises to an individual under order of the court, by a 
deed containing the same condition. Woodworth vy. Payne, 74 N. Y. 196. 

Order to direct disposition of proceeds.— Upon the sale of real prop- 
erty of a religious corporation by leave of the court, the property can 
not be distributed among the corporators, but must be applied as 
directed by the court. Matter of the Reformed Church in Saugerties, 
16 Barb. 237. 













RELIGIOUS CORPORATIONS LAW. 289 


An order of the court granting leave to mortgage, should direct the 
application of the proceeds. In re Ch, of the Messiah, 12 N. Y. Supp. 489. 

Effect of order on executory contracts.— A religious corporation has 
pewer to make an executory contract for the sale of real estate, subject 
to the action of the supreme court, and if such approval be obtained 
the contract will be binding without formal ratification. Bowen y. The 
Irish Presbyterian Congregation, etc., 6 Bos. 245. 

An executory contract for sale of land by a religious corporation, 
made before consent of court to the conveyance, is valid, and may be 
enforced after consent, even though it is not provided that the con- 
tract is made subject to obtaining consent. Such condition will be 
implied. Congregation Beth Elolim y. Central Presbyterian Ch, iCity 
Ct. Brooklyn), 10 Abb. Pr. (N. S.), 484. 

Effect of order as to validity of deed. An order of the court authoriz- 
ing the sale of the real property of religious corporations is not con- 
clusive as to the validity of the deed or the right to convey. Wardens, 
ete., of St. James’ y. Rector, ete., 45 Barb. 356. 

Arbitration.— A religious corporation not having the power to sell its 
real estate without the consent of the supreme court can not submit 
the question of sale to any other person. Wyatt ¥. Benson, 23 Brab. 327, 

Assignment.— Trustees of a religious corporation may make an assizn- 
ment of the corporate property for the benefit of corporate creditors, 
De Ruyter v. St. Peter’s Church, 3 N. Y. 238. 

Sale to another corporation.—:A sale may be ordered of the property 
of one religious corporation to another religious corporation, upon corn- 
sideration of the grantor assuming the incumbrances thereon and the 
floating debts of the grantor. Lynch v. Pfeiffer, 38 Hun, 601. 

Action to set aside sale.— A corporator can not in his own name bring 
an action to set aside a sale, where the only objection is that the pro- 
ceedings before the court were irregular. In such an action the core 
poration must be made by a party. Wakins v. Wilcox, 66 N. Y. 654.J 


Hf 


CODE OF CIVIL PROCEDURE. 


Ruvative to THH Satz or Corporate Rea PROPERTY. 





TITLE IL 
Proceedings for the Sale of Corporate Real Property. 


Section 8390. When proceedings pursuant to the provisions of 

this title to be taken. 

3391. Proceedings to be instituted by presentation of 
petition; what to contain. 

3392. Hearing of application. Notice; appointment of 

referee. 

3393. Order; when application for, may be pele 

3394. Insolvent corporation or association; notice to 
creditors. | 

3395. Services of notices; how made 

3396. Practice in cases not provided for. 

3397. When act to take effect. 


§ 3390. Whenever any corporation or joint-stock association is 
required by law to make application to the court for leave to 
mortgage, lease or sell its neal estate, the proceeding therefor 
shall be had pursuant to the provisions of this title. 

§ 3391. The proceeding shall be instituted by the presentation 
to the supreme court of the district, or the county court of the 
county where the real property, or some part of it, is situated, by 
the corporation or association, applicant, of a geet setting 
forth the following facts: 

1. The name of the corporation or association, and of its direct- 
ors, trustees or managers, and of its principal officers, and their 
places of residence. 

2. The business of the corporation or association, or the object 
or purpose of its incorporation or formation, and a reference to 
the statute under which it was incorporated or formed. 


a 


; RELIGIOUS CORPORATIONS LAW. 291 


3. ‘Al description of the real property to be sold, mortgaged or 
leased, by metes and bounds, with reasonable certainty. 

4, That the interests of the corporation or association will be 
promoted by the sale, mortgage or lease, of the real property 
specified, and a concise statement of the reasons therefor, 

5. That such sale, mortgage or lease, has been authorized, by a 
vote of at least two-thirds of the directors, ttustees or managers 
of the corporation or association, at a meeting thereof, duly 
called and held, and a copy of the resolution granting such 
authority. 

6. The market value of the remaining real property of the cor 
poration or association, and the cash value of its personal assets, 
and the total amount of its debt and liabilities, and how secured, 
if at all. 

7. The application proposed tio be made of the moneys realized 
from such sale, mortgage or lease. 

8. Where the consent of the shareholders, stockholders or mem- 
bers of the corporation or association, is required by law to be 
first obtained, a statement that such consent has been given, and 
a copy of the consent or a certified transcript of the record of the 
meeting at which it was given, shall be annexed to the petition. 

9. A demand for leave to mortgage, lease or sell the real estate 
described. 

The petition shall be verified in the same manner as @ verified 
pleading in an action in a court of record, 

[See form, No. 26.] 


§ 3392. Upon the presentation of the petition, the court may 
immediately proceed to hear the application, or it may, in its 
discretion, direct that notice of the application shall be given to 
any person interested therein, as a member, stockholder, officer 
or creditor of the corporation or association or otherwise, in 


which case the application shall be heard at the time and place 


specified in such notice, and the court may in any case appoint a 
referee to take the proofs and report the same to the court, with 
his opinion thereon. Pir eae | 


292 “RELIGIOUS CORPORATIONS LAW. 


§ 3393. Upon the hearing of the application, if it shall appear 
to the satisfaction of the court that the interest of the corpora 
tion or association will be promoted tbereby, an order may be 
granted authorizing it to sell, mortgage or lease the real prop- 
erty described in the petition, or any part thereof, for such sum, 
and upon such terms as the court may prescribe, and directing 
what disposition shall be made of the proceeds of such sale, 
mortgage or lease. Any person, whose interests may be affected 
py the proceedings, may appear upon the hearing and show cause 
why the application should not be granted, « 


{See form, No. 26.] 


§ 3394. If the corporation or association is insolvent, or its 
property and assets are insufficient to fully liquidate its debts 
and liabilities, the application shall not be granted, unless all 
the creditors of the corporation have been served with a no tice 
of the time and place at which the application will be heard. 

§ 3395. Service of notice, provided for in this title, may be 
made either personally, or, in case of absence, by leaving the 
same at the place of residence of the person to be served, with 
some person of mature age and discretion, at least eight days 
before the hearing ef the application, or by mailing the sume, 
duly enveloped and addressed and postage paid, at least sixteen 
days before such hearing. 

§ 3396. In all applications made under this title, where the 
nicde or manner of conducting any or all of the proceedings 
thereon and not expressly provided for, the court before whom 
such application may be pending, shall have the power to make 
all necessary orders and give the proper directions to carry into 
effect the object and intent of this title, or of any act authorizing 
the sale of the corporate real property, and the practice in such 
cases shall conform, as near as may be, to the ordinary practive 
in such court. 

§ 3397. This title shall take effect May first, eighteen hundred 
and ninety, and shall not affect any proceeding previously, 
commenced, 


RELIGIOUS CORPORATIONS LAW. 293 


§ 12. Consolidation of incorporated churches.— Two or more 
incorporated churches may enter into an agreement, under their 
respective corporate seals, for the consolidation of such corpora- 
tions, setting forth the name of the proposed new corporation, the 
denomination, if any, to which it is to belong, and if the churches 
of such denomination have more than one method of choosing 
trustees, by which of such methods the trustees are to be chosen, 
the number of such trustees, the names of the persons to be the 
first trustees of the new corporation, and the date of its first 
annual corporate meeting. Such agreement shall not be valid 
_ unless approved by the governing body of the denomination, if 
any, to which each church belongs, having jurisdiction over such 
church. Each corporation shall thereupon make a _ separate 
petition to the supreme court for an order consolidating the cor- 
poration, setting forth the denomination, if any, to which the 
ehurch belongs, that the consent of the governing body to the con- 
solidation, if any, of that denomination having jurisdiction over 
such church has been obtained, the agreement therefor, and a 
statement of all the property and liabilities and the amount and 
sources of the annual income of such petitioning organization. 
In its discretion the court may direct that notice of the hearing 
of such petition be given to the parties interested therein in such 
manner and for such time as it may prescribe. After hearing all 
the parties interested, present and desiring to be heard, the court 
may make an order for the consolidation of the corporations on 
the terms of such agreement and such other terms and conditions 
as it may prescribe, specifying the name of such new corporation 
and the first trustees thereof, and the method by which their suc- 
cessors shall be chosen and the date of its first annual corporate 
meeting. When such order is made and duly entered, the persons 
constituting such corporations shall become an incorporated 
church by, and said petitioning churches shall become consoli- 
dated under, the name designated in the order, and the trustees 
therein named shall be the first trustees thereof, and the future 
trustees thereof shall be chosen by the method therein desig- 
nated, and all the estate, rights, powers and property of whatso- 
ever nature, belonging to either corporation shall, without 
further act or deed be vested in and transferred to the new cor- 
poration as effectually as they were vested in or belonged to the 
former corporations; and the said new corporation shall be 
liable for all the debts and liabilities of the former corporations 
in the same manner and as effectually as if said debts or 
liabilities had been contracted or incurred by the new corpo- 
ration. A certified copy of such order shall be recorded in 


294 — RELIGIOUS CORPORATIONS LAW. 


the book for recording certificates of incorporation in each county 
clerk’s office in which the certificate of incorporation of each 
consolidating church was recorded; or if no such certificate was 
so recorded, then in the clerk’s office of the county in which the 
principal place of worship or principal office of the new corpora- 
tion is, or is intended to be, situated. 
Amended by chap. 56, L. 1896, In effect February 29, 1896. 
[See form, No. 26. 


L. 1874, ch. 37; R. 8., 8th ed., 1902 
L. 1875, ch. 209; R. S., 8th ed., 1904. 
L. 1876, ch. 176, §§ 8-4; R. S., 8th .ed., 1909. 


The only material change is in allowing the new church to be of a 
different denomination from either of the old ones. The provision that 
the governing body of the denomination to which each church belongs 
must consent to the consolidation is sufficient guard against any evil 
resulting from the change. 

Chapter 176 of the Laws of 1876, only authorizes the consolidation 
of corporations having a denominational character, and does not author- 
ize a consolidation of the free church of an undenominational character 
with a denominational church. Stokes v. Phelps Mission, 47 Hun, 570, 
This would probably be the practical effect of § 12, as the consent 
of the governing bodies of the denominations to which the consolidat- 
ing churches belong is required; although the first sentence in referring 
to new corporation as ‘the denomination, if any” to which it is to 
belong might seem to imply the consolidation of an undenominational 
church with a denominational one. 

The statutes authorizing consolidation of existing religious corpora- 
tions, chapter 209 of the Laws of 1875, and chapter 176 of the Laws of 
1876, were designed to enable existing religious corporations organized 
in good faith to consolidate when it is apparent that the interests of 
each can be advanced by the union. Matter of M. E. Society v. Perry, 
51 Hun, 104. 

A religious corporation can not be organized for the sole purpose of 
consolidating it with another, with the design ef acquiring the prop- 
erty of such church corporation and applying it to the maintenance 
of a church with a different polity and a different faith. Id. 

When the majority of the trustees of one corporation are also the 
trustees of another, such boards of trustees can not contract for the 
consolidation of the corporations. Id. 

The court is vested with a discretionary power as to whether con- 
solidation is desirable. Id. 

An injunction will not lie to restrain the Protestant Episcopal churches 
from effecting a consolidation in accordance with an agreement made 
between them. Maclaury v. Hart, 121 N. Y¥. 686; reversing S. C. (Court 
ef Common Pleas).] } 


‘RELIGIOUS CORPORATIONS LAW. 295 


§ 13. Judicial investigation of amount of property of religious 
corporations.—The supreme court at a special term, held in the 
judicial district in which the principal place of worship or of 
holding corporate meetings of a religious corporation is situated, 
may require such corporation to make and file an inventory of 
its property, verified by its trustees or a majority of them, on the 
written application of the attorney-general, stating that, from his 
knowledge, or on information and belief, the value of the property 
held by such corporation exceeds the amount authorized by law. 
On presentation of such application, the court shall order that a 
notice of at least eight days, together with a copy of the applica- 
tion, be served upon the trustees of the corporation, requiring 
them to show cause at a time and place therein specified why 
they should not make and file such invertory and account. If, 
on the hearing of such application, no good cause is shown to the 
contrary, the court may make an order requiring such inventory 
or account to be filed, and may also proceed to take and state 
the amount of property held by the corporation, and may appoint 
a referee for that purpose; and when such account is taken and 
stated, after hearing all the parties appeariny on the apnlication, 
the court may enter an order determining the amount of property 
so held by the corporation and its annual income, from which 
order an appeal may be taken by any party aggrieved as from a 
judgment of the supreme court in an action tried therein before a 
court without a jury. No corporation shall be required to make 
and file more than one inventory and account in any one year, or 
to make a second account and inventory while proceedings are 
pending for the statement of an account under this section. 

[See form, No. 27. 


. 1813, ch. 60, §§ 10, 15; R. S., Sth ed., 1887-8 

« 1814, ch.i1, § 63: R. S., Sth ed., 1891. 

1842, ch. 153, §§ 1-2; R. S., Sth ed., 1894, 
1850, cif. 122,°§ 1; R. Si, Sth’ ed., 1897: 

. 1863, ch. 45, § 1, sub. 8; R. S., Sth ed., 1889. 
. 1871, ch. 12, § 1, sub. 3; R. S., 8th ed., 1891. 


SSN oii ois 


Pursuant to this section of the revision, the annual inventory { only 
required to be filed, where sworn statement is made on knowledge, or 
information and belief, that the property of the corporation exceeds the 


296 , RELIGIOUS CORPORATIONS LAW. 


amount authorized by law. The present law which is practically obsolete 
requires triennial filing of inventory, with provisions that failure to file 
shall be ground for dissolution. 

A gourt of equity has no visitorial jurisdiction over religious corpora- 
tions formed under the third section of the act of 1813. Robertson v. 
Bullions, 11 N. Y. 543; Kniskern y. Lutheran Churches, 1 Sand. Ch. 489.] 


§ 14. Corporations with governing authority over churches.— 
An unincorporated diocesan convention, presbytery, classis, 
synod, annual conference, or other ecclesiastical governing 
body having jurisdiction over several churches, may at a 
stated meeting thereof, determine to become incorporated 
by a designated name, and may by a plurality vote, 
elect not less than three nor more than nine persons 
to be the first trustees of such corporation. The presiding 
officer and clerk of such governing body skall execute and ac 
knowledge a certificate stating that such proceedings were 
duly taken as herein provided, the name by which such corpora- 
tion is to be known, and the names of such first trustees. On 
' filing such certificate the members of such governing body and 
their successors shall be a corporation by the name statecé in the 
certificate, and the persons named as trustees therein shall be 
the first trustees thereof. 

The trustees of every incorporated governing body and their 
successors shall hold their offices during the pleasure of such 
body, which may remove them and fill vacancies in accordance 
with its rules and regulations. Such corporation may take, 
administer and dispose of property for the benefit of such govern. 
ing body, or of any parish, congregation, society, church, mis 
sion, religious, benevolent, charitable or educational institution 
existing or acting under it. 

[See form, No. 28. 


L. 1875, ch. 381, §§ 1, 2, 4; R. S., 8th ed., 1905. 
_L. 1876, ch. 110, §§ 1, 2, 4; R. S., 8th ed, 1908 ° 
L. 1886, ch. 209, § 1; R. S., 8th ed., 1909. 


\ 


Without change of substance, except that the members of the 
governing body instead of the trustees only are constituted the 
corporation, 








RELIGIOUS CORPORATIONS LAW, ! 297 


Section three of this chapter provides for filing and recording the 
certificate of incorporation. See Perry v. Board of Missions, etc, of 
Albany, 142 N. Y. 99.] 


§ 15. Property of extinct churches.— Such incorporated govern- 
ing body may decide that a church, parish or society in connection 
with it or over which it has ecclesiastical jurisdiction, has be- 
come extinct, if it has failed for two consecutive years next prior 
thereto to maintain religious services according to the discipline, 
customs and usages of such governing body, or has less than 
thirteen resident attending members paying annual pew rent, or 
making annual contribution toward its support, and may take 
possession of the temporalities and property belonging to such 
church, parish or religious society, and manage; or may, in pur- 
Suance of the provisions of law relating to the disposition of rea] 
property by religious corporations, sell or dispose of the same 
and apply the proceeds thereof to any of the purposes to which 
the property of such governing religious body is devoted, and it 
shall not divert such property to any other object. The 
American Congregational Union Shall be deemed the governing 
religious body of every extinct or disbanded Congregational 
church within the meaning of this section. The New York 
Eastern Christian Benevolent and Missionary Society, shall be 
deemed the governing religious body of any extinct or disbanded 
church of the Christian denomination situated within the bounds 
of the New York Eastern Christian Conference; and the New 
York Christian Association of any other church of the Christian 
denomination, and any other incorporated conference shali be 
deemed the governing religious body of any such church situated 
within its bounds. By Christian denominations igs meant only the 
denomination Specially termed “Christian” in which the bible 
is declared to be the only rule of faith, Christian their only name, 
and Christian character their only test of fellowship, and in 
which no form of baptism is made a test of Christian character, 

Amended by chap. 336, L. 1896, In effect April 21, 1896, 


_ 298 RELIGIOUS CORPORATIONS LAW. 


8.15. Property of extinct churches.—Such incorporated 
governing body may decide that a church, parish or society in 
connection with it or over which it has ecclesiastical jurisdic- 
tion, has become extinct, if it has failed for two consecutive 
years next prior thereto, to maintain religious services accord- 
ing to the discipline, customs and usages of such governing body, 
or has had less than thirteen resident attending members pay- 
ing annual pew rent, or making annual contribution toward its 
support, and may take possession of the temporalities and prop- 
erty belonging to such church, parish or religious society, 
and manage; or may, in pursuance of the provisions of law 
relating to the disposition of real property by religious 
corporations, sell or dispose of thesame and apply the proceeds 
thereof to any of the purposes to which the property of such 
governing religious body 1s devoted, and it shall not divert such 
property to any other object. The New York Eastern Christian 
Benevolent and Missionary society shall be deemed the govern- 
ing religious body of any extinct or disbanded church of the 
Christian denomination situated within the bounds of the New 
York Eastern Christian Conference; and the New York Chris- 
tian Association, of any other church of the Christian denomi- 
nation, and any other incorporated conference shall be deemed 
the governing religious body of any church situated within 
its bounds. By Christian denomination is meant only the de- 
nomination specially termed ‘Christian,’ in which the Bible is 
declared to be the only rule of faith, Christian their only name, 
and Christian character their only test of fellowship, and in 


which no formof baptism is made a test of Christian character. 
[Am’d, ch, 288 of 1897. In effect April 14, 1897.] 


RELIGIOUS CORPORATIONS LAW. 299 


[L. 1871, ch. 881, § 3; R. S., Sth ed., 1906. 
L. 1876, ch. 110, $ 3; R. S., Sth ed., 1908. 
L. 1885, ch. 431, § 1; R. S., Sth ed., 1917. 
L. 1887, ch. 100, §§ 1-4; R. S., 8th ed., 1918. 
Several minor changes for sake of uniformity are made, but nothing 
substantial.] fie & 


§ 16. Corporations for organizing and maintaining mission 
churches and Sunday schools.—Ten or more members of two or 
more incorporated churches may become a corporation for the 
purpose of organizing and maintaining mission churches and Sun- 
day schools, and of acquiring property therefor, by executing, a 
certificate stating the name of such corporation, the city in which 
its principal office or church or school is or is intended to be 
located; the number of trustees to manage its affairs, which shall 
be three, six or nine, and the names of the trustees for the first 
year of its existence, which certificate shall be acknowledged or 
proved and filed as hereinbefore provided. Whenever a mission 
church established by such corporation becomes self-sustaining, 
such mission church may become incorporated and shall be 
governed under the provisions of this act for the incorporation 
and government of a church of the religious denomination to 
which such mission church belongs, and thereon such parent 
corporation may convey to such incorporated church the prop- 
erty connected therewith. 

Amended by chap. 836, L. 1896. In effect April 21, 1896. 

[See form, No. 29, 


This section is new. See § 6. Section 3 of this chapter provides for 
the place of filing certificates. Wor provisions as to who may take 
acknowledgments, see § 15 of statutory construction law. As to qualifi- 
cation of incorporators, the naming of the corporation, and generally ag 
to certificates of incorporation, see general corporation law, §§ 3-9.] 


§ 17. Corporations for acquiring parsonages for presiding elders 
and camp meeting grounds.— The presiding elder and a 
majority of the district stewards residing within a presiding 


390 RELIGIOUS CORPORATIONS LAW. 


-elder’s district, erected by an annual conference of the Methodist 
Episcopal denomination, may become incorporated for the 
purposes of acquiring, maintaining and improving real 
property to be used either as a parsonage for the pre- 
siding elder of such district or as a camp ground for 
camp meeting purposes, or for both of such objects by 
executing, acknowledging and filing a certificate stating 
the name and object of the corporation to be formed, the name 
of such annual conference, and of such presiding elder’s dis- 
trict, the names, residences and official relations to such district 
of the signers thereof, the number of trustees of such corpo- 
ration, which shall be three or some multiple of three not more 
than twenty-one, the names of such trustees, designating one- 
third to hold office for three years, one-third to hold office for 
two years, and one-third to hold office for one year. On filing 
such certificate the presiding elder and all the stewards of 
such district by virtue of their respective offices, shall be a 
corporation by the name and for the purposes therein stated, 
and the persons therein named shall be the first trustees thereof. 
The presiding elder and stewards of any other adjoining pre- 
siding elder’s district, in this or any other state, may become 
members of any such corporation, at the time of its formation 
or any time thereafter, with the consent of such cor- 
poration, which has for its sole object, or for one of 
its objects, the acquiring, maintaining and improving of 
real property as a camp ground for camp meeting pur: 
poses, if such presiding elder and a. majority of such stewards 
sign, acknowledge and cause to be filed in the office of the 
secretary of state, a certificate stating such object, the name 
of such district, and the names, residences and official relations 
to such district of the signers thereof, with the consent of the 
original corporation indorsed thereon. 

If such a corporation, which has for its sole anieat or one 
of its objects, the acquisition and maintenance of camp grounds 
for camp meeting purposes, is composed of the presiding elders 


and ibe district stewards of more than one presiding elder’s | 


a 


district, the number of such trustees shall be apportioned © 


equally, as near as may be, between the different districts, and 


RELIGIOUS CORPORATIONS LAW, 301 


the presiding elder and district stewards of such district shall 
elect the number of trustees so apportioned to such district, 
and the remainder, if any, over an equal division of the trus- 
tees, shall be elected by all the members of the corporation. 

A person holding property in trust for the purposes of a 
parsonage for the presiding elder of a district, and his succes- 
sors in office, or for camp meeting purposes, for the Methodist 
Episcopal denomination, may convey the same to a corporation 
formed for the purpose of acquiring such property within the 
district in which the property is situated. Meetings held 
under the direction of such a corporation upon camp grounds 
owned by it shall be deemed religious meetings, within the 
provisions of law relating to disturbances of religious meetings, 
and the trustees of such a corporation shall have the powers 
of peace officers with relation thereto. Whenever such a cor- 
poration or any camp-ground association owns land bordering 
upon any navigable waters, to be used for camp meeting pur- 
poses only, such corporation or association may regulate or 
prohibit the landing of persons or vessels at the wharves, piers 
or shores upon such grounds during the holding of religious 
services thereon. 

If the trustees of any such corporation heretofore incorpo- 
rated have not been classified, so that the terms of office of 
one-third of their number expire each year, the trustees of such 
corporation shall be elected annually by the members thereof; 
but if the trustees of any such corporation have been so classi- 
fied, one-third of the total number of trustees shall be elected 
annually to hold office for three years. Such a corporation here- 
tofore incorporated may, by a majority vote, at an annual meet- 
ing, or at a special meeting duly called therefor, determine to 
change the number of its trustees to three, or some multiple 
thereof, not more than twenty-one. On such determination a 
majority of the trustees shall sign, acknowledge and file in the 
offices where the original certificate of such corporation is filed, 
a supplemental certificate, specifying such reduction or increase; 
and thereon the number of trustees, shall be the number stated 
in such certificate. If the number of trustees is increased, the 


302 RELIGIOUS CORPORATIONS LAW. 


a 


corporation shall elect, at its next annual meeting, a sufficient 
number of trustees to hold office for one, two and three years, 
respectively, so that the terms of office of one-third of the whole 
number of trustees of such corporation shall expire at each 
annual meeting thereafter. If the number is reduced, the cor- 
poration shall thereafter elect at its annual meetings one-third 
of the number of trustees specified in such supplemental certifi- 
cate, but the trustees in office when such certificate is filed shall 
vontinue in office until the expiration of their terms, respectively. 


[See form, No. 30. 


L. 1867, ch. 265; R. 8, Sth ed., 1999. 

T1874, ch. 26; R. 8.) Sth ed. ESPN 

L. 1894, ch. 72. 

Simplified without material change of substance.] 


§ 18. Application of this chapter to churches created by 
special laws.— If a church be incorporated by special law, it 
and its trustees shall have, in addition to the powers conferred 
on it by such law, all the powers and privileges conferred on 
incorporated churches and the trustees thereof respectively by 
the provisions of this article, and also all the powers and privi- 
leges conferred by this chapter on churches of the same denomi- 
nation or of the like character, and on the trustees thereof 
respectively. 

KL. 1871, ch. 776, § 1; R. 8., 8th ed., 1900, 
Without material change of substance.] 

$19. Application of this chapter to churches incorporated 
prior to January first, eighteen hundred and twenty-eight.—Any 
provision of this chapter shall not be deemed to apply to any 
church incorporated under any general or special law, prior to 
January first, eighteen hundred and twenty-eight, if such provis- 
ion is inconsistent with or in derogation of any of the rights and 
privileges of such corporation as they existed under the law by 
or pursuant to which such corporation was formed, unless such 
corporation subsequent to such date, shall have lawfully rein- 


corporated under a law enacted since the first day of January, — 
eighteen hundred and twenty-eight, or unless the trustees of such 


RELIGIOUS CORPORATIONS LAW. 803 


corporation shall, by resolution, determine that the provisions of 
this chapter applying to churches of the same denominaticen and 
to the trustees thereof shall apply to such church, and unless 
such resolution shell be submitted to the next ensuing annual 
meeting of such church, and ratified by a majority of the votes of 
the qualified voters present and voiing thereon. Notice of the 
adoption of such resolution and of the proposed submission 
thereof for ratification, shall be given with the notice of such 
annual meeting, and in addition thereto, mailed to each member 
of such church corporation at his last known post-oflice address, 
at least two weeks prior to such annual meeting, and published 
once a week for two successive weeks immediate:y preceding 
such meeting in a newspaper, if any, published in the city, vil- 
lage or town in which the principal place of worship of such 
corporation is located and otherwise in a newspaper pub ished in 
an adjoining town. If such resolution is so ratified, the trustees 
of such church shall cause a certificate setting forth a copy of 
such resolution, its adoption by the board of trustees and its due 
ratification by the members of such corpo:aticn, to be filed in the 
office of the clerk of the county in which the principal place of 
worship of such corporation is located. Such county clerk shall 
cause such certificate to be recorded in the book in which certifi- 
cates of incorporation of religious corporations are recorded in 
pursuance of law. ; 

Added by chap. 336, L. 1896. In effect April 21, 1$96. 


$20. Calling of a minister, ete.—No provision of this act authorizes the 
calling, settlement, dismissal or removal of a minister, or the fixing or chang- 
ing of his salary, and a meeting of a church corporation for any such pur- 
pose shall be called, held, moderated, conducted, governed and notice of such 
meeting given and person to preside thereat ascertained and the qualification of 
voters thereat determined, not as required by any provision of this act but only 
according to the aforesaid laws and regulations, practice, discipline, rules and 
usages of the religious denomination or ecclesiastical governing body, if any, with 
which the church corporation is connected. 

Added by chap. 720 of 1899. 

§ 21. Worship.—No provision of this act authorizes the fixing or changing of 
the times, nature or order of public or social or other worship of any church, in 
any other manner or by any other authorfty than in the manner and by the author 
ity provided in the laws, regulations, practice, discipline, rules and usages of the 
religious denomination or ecclesiastical governing body, if any, with which the 
church corporation is connected. 

Added by chap. 720 of 1899. 


304 RELIGIOUS CORPORATIONS LAW. 


§ 22. The preceding sections numbers twenty and twenty-one are not applicable 
to a Baptist church, a Congregational church or to any other religious corpora- 
tion having a congregational form of government. 

Added by chap. 720 of 1899. 


ARTICLE ILI. 


Special Provisions for the Incorporation and Government of 
Protestant Episcopal Parishes or Churches. 


Section 30. The meeting for incorporation. 

81. The certificates of incorporation. 

32. Corporate trustees; vestry; powers and duties thereof 

33. Annual elections. 

34, Changing the number of vestrymen of parishes hereafter incorporated. 

35. Changing date of annual elections, number and terms of office of ves- 
trymen and terms of churchwardens of parishes heretofore incor- 
porated. 

36. Changing the qualifications of voters and the qualifications of wardens 
and vestrymen. 


$ 30. The meeting for incorporation.—Notice of a meeting for the purpose 
of incorporating an unincorporated Protestant Episcopal parish or congregation, 


and of electing the first church wardens and vestrymen thereof, shall specify the , 


object, time and place of such meeting, and shall be made public for at least two 
weeks prior to such meeting, either by open reading of such notice in time of 
divine service, at the usual place of worship of such parish or congregaticn, or by 
posting the same conspicuously on the outer door of such place of. worship. 
Only men of full age who have been regular attendants at the worship of such 
parish or congregation and contributors to the support thereof for one year next 
prior to such meeting, or since the establishment of such parish or congregation, 
shall be qualified to vote at such meeting. The presence of at least six persons 
qualified to vote thereat shall be necessary to constitute a quorum of such meet- 
ing. The action of the meeting upon any matter or question shall be decided by 
a majority of the qualified voters voting thereon, a quorum being present. The 
officiating minister, or if there be none, or he shall be necessarily absent, any 
other person qualified to vote at the meeting, who is called to the chair, shall pre- 
side thereat. Such presiding officer shall receive the votes, be the judge of the 
qualifications of voters, and declare the result of the votes cast at such meeting, 
The polls of the meeting shall remain open for one hour or longer in the discre- 
tion of the presiding officer, or if required by a vote of a majority of the voters 
present. The meeting shall decide whether such unincorporated parish or con- 
grezation shall become incorporated. ff such decision be in favor of incorpora- 
tion, such meeting shall decide upon the name of the proposed corporation; 
what secular day of the week beginning with the first Sunday in Advent, 


RELIGIOUS CORPORATIONS LAW. 305 


shall be the date of the regular annual election; whether the vestry- 
men thereof shall be three, six or nine; and shall elect by ballot 
from the persons qualified to be voters thereat, who have been 
baptized, one-third of the number of vestrymen so decided upon to 
hold office until the first annual election to be held thereafter, one- 
third of such number, to hold office until one year after such annual 
election, and one-third of such number, to hold office until two 
years after such annual election ; and shall elect from such qualified 
voters who are communicants in the Protestant Episcopal Church, 
two persons to be church wardens thereof, one to hold office until 
such annual election, and one to hold office until one year after such 
annual election. 
Am’d by chap. 358 of 1898 
[See form, No, 11. 
L. 1818, ch. 60, § 1, subs, 1-6; R. §., 8th ed., 1881. 


¢€ 


The only material changes of substance are: \ 

1. A notice of the meeting is to be read or posted instead of being 
read and posted as required by the present law. The present law 
requires the notice to be read by the rector or officiating minister. This 
section does not specify the persons who shall read it. 

2. The qualifications of voters is materially changed. 

3. The date to be specified for annual corporate meeting is changed 
from Easter week to the week beginning with the first Sunday in 
Advent, 

4. The number of vestrymen is changed from “not less than four 
nor more than eight annually elected,” to “either three, six or nine,” 
of whom one-third shall be elected annually. 

There can be but one corporation for the same religious society. The 
faction which is most vigilant and gives the requisite notice for a 
meeting at both meeting places of the society, if the society holds 
religious services in two, may be lawfully incorporated, and become 
Vested with the property of the society. Trustees v. Bly, 73 N. Y. 323. 

At the first meeting for incorporation two things must concur to 
qualify a voter, viz.: Regular attendance and contribution to the sup- 
port of the church for one year prior to the meeting. Persons baptized 
in the church or received by confirmation or communion are not qualified 
(as formerly) unless regular attendance and contribution also concur.] 


§ 81. The certificate of incorporation.—If such meeting shall 
decide in favor of incorporation and comply with the next preceding 


section, the presiding officer of such meeting and at least two other 


306) RELIGIOUS CORPORATIONS ‘LAW. 


persons present and voting thereat, shall execute and acknowledge 
a certificate of incorporation setting forth: 

1. The fact of the calling and holding of such meeting ; 

9. The name of the corporation as decided upon thereat ; 

8. The county, and the town, city or village, in which its principal 
place of worship is, or is intended to be located ; 

4. The day of the week commencing with the first Sunday in 
Advent upon which the annual election shall be held. 

5. The number of vestrymen decided upon at such meeting ; 

6. The names of the vestrymen elected at such meeting and the 
term of office of each; 

7. The names of the churchwardens elected at such meeting and 
the term of office of each. 

On filing such certificate in the office of the clerk of the county so 
specified therein the churchwardens and vestrymen so elected and 
their successors in office, together with the rector, when there is one, 
shall form a vestry and shall be the trustees of such church or con- 
gregation; and they and their successors shall thereupon, by virtue 
of this act, be a body corporate by the name or title expressed in 
such certificate, and shall have power, from time to time, to adopt 
by-laws for its governance.* Such corporation shall be an incorpo- 


rated church, and may be termed also an incorporated parish. 
Aw’d by chap. 358 of 1898. 
[See form, No. 12. 
L. 1813, ch. 60, § 1, subs. 7, 8; R. S., 8th ed., 1882. 


The certificate contains more details than are required by present 
law. The qualified voters and the members are expressly constituted 
the corporation, instead of tte trustees as provided by L. 1813, ch. 60, 
§ 1, sub. 8; but the present law has been interpreted to make the mem- 
bers the corporation, Robertson y. Bullions, 11 N. Y. 2438; Cram y. Evan. 
Lutb. Soc, 836 N. Y. 161, and cases cited under § 2. 

If trustees are named, it will be considered a compliance with requtre- 
ment that number be stated. Betts v. Betts (Sp. T.), 4 Abb. N. C. 827; 
but it is better to state number. 

As to place of filing certificate, see § 3 and cases efted. 

The general qualification of incorporators, the naming of the corpo- 

ration and other general regulations as to certificates, are provided by 


pe es eee Ee ae 
*So in original. 


RELIGIOUS CORPORATIONS BAW, !/ ~ 307 


general corp. law, §§ 3-9. The persons before whom acknowledgments 
may be taken are specified in statutory construction law, § 15. 

The certificate must contain the names of the trustees and the corm 
porate name, but a defect in record can not be taken advantage of by 
& person who has contracted with the corporation. M. B. Union Ch. * 
Pickett, 19 N. Y. 482. 

A compliance with the statute will be presumed from long user under 
ft. Saint’s Ch. v. Lovett, 1 Hall’s Superior Ct. Rep. 191. 


A certified copy of the certificate is evidence equally, with the original, 
Code Civ. Pro., § 933, 


§ 32. Corporate trustees, vestry; powers and duties thereof. 
— No meeting of the vestry or trustees of any incorporated Protest- 
ant Episcopal parish. or church shall be held unless either all the 
members thereof are present, or three days’ notice thereof shall be 
given to each member thereof, by the rector in writing either per- 
sonally or by mail, or, if there be no rector or he be incapable of 
acting, by one of the churchwardens; except that twenty-four hours’ 
notice of the first meeting of the vestry or trustees after an annual 
election shall be sufficient, provided such meeting be held within 
three days after the election. To constitute a quorum of the vestry 
or board of trustees there must be present either : 

1. The rector, at least one of the churchwardens and a majority of 
the vestrymen ; or, 

2. The rector, both churchwardens and one less than a majority of 
the vestrymen; or, 

3. If the rector be absent from the diocese and shall have been so 
absent for over four calendar months, or if the meeting be called by 
the rector and he be absent therefrom, or be incapable of acting, one 
churchwarden and a majority of the vestrymen, or both church- 
wardens and one less than a majority of the vestrymen. 

But if there be a rector of the parish, no measure shall be taken, 
in his absence, in any case, for effecting the sale or disposition of the 
real property of the corporation, nor for the sale or disposition of the 
capital or principal of the personal property of the corporation, nor 
shall any act be done which shall impair the rights of such rector. 


308 RELIGIOUS CORPORATIONS LAW. 


The presiding officer of the vestry or trustees shall be the rector, or 
if there be none, or he be absent, the churchwarden who shall be 
called to the chair by a majority of the votes, if both the chuarch- 
wardens be present; or the churchwarden present, if but one be 
present. At each meeting of the vestry or trustees each member 
thereof shall be entitled to one vote. The vestry shall have power 
to fill a vacancy occurring in the office of churchwarden or vestry- 
man by death, resignation or otherwise than by expiration of term, 
until the next annual election at which, if such vacancy would con- 
tinue thereafter, it shall be filled for the remainder of the unexpired 
term. The vestry may, subject to the canons of the Protestant 
Episcopal Church in the United States, and of the diocese in which 
the parish or church is situated, by a majority vote, elect a rector to 
fill a vacancy occurring in the rectorship of the parish, and may fix 


the salary or compensation of the rector. 
[Am’d, ch. 358 of 1898.]__. Pd | Soe 


{L. 1823, ch. 60, $1, subs. 8, 14-16. cn = hi 
‘The provision of sub. § making the trustees the corporation ts omitted, 
the members of the congregation being made the corporation by § 81 
See eases cited under § 31. 

Subdivision 16 expressly gives to the presiding officer of the poard @& 
casting vote. Omitted from this section. 

The statute requiring a majority of the vestrymen contemplates @ 
majority of the legal members, and not merely of a less number actually, 
in office. Moore v. Rector, etc., of St. Thomas (cireutt), 4 Abb. N. CO. 51 

Mandamus will lie to compel vestrymen to attend a duly called meet- 
ing of the vestry, where it appears that they willfully absented them- 
selves. People ex rel. v. Winans (Sup. Ct, Chambers), 29 St. Rep. 651. 

A rector of an incorporated church may be mandamused to join with 
the trustee in appointing a time for an election and fill vacancies in 
the office of church wardens, vestrymen and give notice thereof as 
required by law. People ex rel. Fleming v. Hart (Common Pleas), 1 
N. Y. Supp. 673. 

A committee of vestrymen who have been appointed to perform certain 
duties relating to the corporation, have no power, after having been 
ousted from office, to mandamus an officer of the corporation to perform 
an act sanctioning act done by them. Presbyterian Church ¥. Black- — 
hurst, 60 Hun, 63. pa ar ae 


RELIGIOUS CORPORATIONS LAW. 309 


For powers of trustees in relation to the property of the corporation, see §§ 4, 
‘' § and 11, and notes. 

For powers of trustees in relation to minister, see notes to $ & under head of 
** Ministers. ”] 


§ 83. Annual elections of incorporated Protestant Episco- 
pal parishes.—The annual election of a Protestant Episcopal 
parish, hereafter incorporated, shall be held on the secular day in 
the week commencing with the first Sunday in Advent, designated 
in its certificate of incorporation. The annual election of an incor. 
porated Protestant Episcopal parish or church heretofore incorpo- 
rated shall be held on the day fixed for such annual election, by or 
in pursuance of law, orif no such date be so fixed, then on the 
Monday next after the first Sunday in Advent. Notice of such 
annual election shall be read by the rector of the parish, or if there 
be none, or he be absent, by the officiating minister or by a church- 
warden thereof, on each of the two Sundays next preceding such 
election, in the time of divine service, or if, for any reason, the 
usual place of worship of the parish be not open for divine service, 
the notice shall be posted conspicuously on the outer door of the 
place of worship for two weeks next preceding the election. Such 
notice shall specify the place, day and hour of holding the election, 
the name and term of office of each churchwarden and vestryman 
whose term of office shall then expire, or whose office shall then be 
vacant for any cause, and the office for which each such officer is 
to be then elected. The meeting for such annual election, shall be 
held immediately after morning service. The presiding officer of 
such meeting shall be the rector thereof, if there be one, or if there 
be none, or he be absent, one of the churchwardens elected for the 
purpose by a majority of the duly qualified voters present, nor if no 
churchwarden be present, a vestryman elected in like manner. 
Such presiding officer shall be the judge of the qualifications of the 
voters; shall receive the votes cast; and shall declare the result of 
the votes cast at such election. The presiding officer of such meet- 
_ ing shall enter the proceedings of the meeting in the book of the 


310 RELIGIOUS CORPORATIONS LAW. 


minutes of the vestry, sign his name thereto, and offer the same to 
as many qualified voters present as he shall think fit, to be also 
signed by them. Only men of full age belonging to the parish, 
who have been regular attendants at its worship and contributors to 
its support for at least twelve months prior to such election or since 
the establishment of such parish, shall be qualified voters at any 
such election. The action of the meeting upon any matter or ques- 
tion shall be decided by a majority of the qualified voters voting 
thereon. The polls of the election shall continue open for one hour, 
and longer, in the discretion of the presiding officer, or, if required, 
by a vote of a majority of the qualified voters present and voting. 
The churchwardens and vestrymen shall be elected by ballot from 
persons qualified to vote at such election, and no person shall be 
eligible for election as churchwarden, unless he be also a communi- 
cant in the Protestant Episcopal church, nor be eligible for election 
as vestryman, unless he shall have been baptized. At each annual 
election of an incorporated Protestant Episcopal parish hereafter 
incorporated, one churchwarden shall be elected to hold office for 
two years; and one-third of the total number of the vestrymen of 
the parish shall be elected to hold office for three years. At each 
annual election of an incorporated Protestant Episcopal parish or 
church heretofore incorporated two churchwardens and the total 
number of its vestrymen shall be elected to hold office for one year 
thereafter, unless the terms of office of but one churchwarden or of 
but one-third of its vestrymen shall then expire, in which case one 
churchwarden shall be elected to hold office for two years, and one 
third of the total number of its vestrymen shall be elected to hold 
office for three years. Each churchwarden and vestryman shall 
hold office after the expiration of his term until his successor shall 
be chosen. 


Am’d by chap. 358 of 1898. 
[See form, No. 18. 
L. 1813, ch. 60, § 1, subs. 9-14; R. 8., 8th ed., 1882. 
Without material change as to churches heretofore incorporated. As to 
churches hereafter incorporated the date of annual election and the number and 
terms of office of churchwardens and vestrymen are materially changed. 


BELIGIOUS CORPORATIONS LAW. 311 


Presiding officer-—A rector of an incorporated church may be mane 
damused to give notice of the annual election, McLaurey y. Hart 
Sp. T.), 11 N. Y. Supp. 

The rector of the Protestant Episcopal church is both presiding and 
returning officer and his certificate of election is presumptive evidence 
of the right of the party receiving it to hold the office and exercise its 
functions. The People vy. Lacoste, 87 N. Y¥. 192. 

A presiding officer prevented by violenee from discharging his duties 
at a regular meeting may retire, with those who choose to follow him, and 
conduct the meeting elsewhere. Field v. Field, 9 Wend. 394, 

What constitutes quorum.— To constitute a corporate meeting there 
need not be present a majority of the corporators; but where the cor- 
porators are indefinite, those assembled pursuant to regular call will con- 
stitute a quorum, and the acts of a majority will bind the corporation, 
Madison Ave. Baptist Church y. The Baptist Church of Oliver St. 32 
How. Pr. 335; Field vy. Field, 9 Wend. 394, 

Voters.— Only members of the congregation who have been regular 
atiendants on divine worship and contributors to the support of the 
church for twelve months are qualified. Baptism in the church or recep- 
tion by confirmation or communion do not alone qualify, as heretofore 
provided by L. 1813, ch. 60, § 1, subs. 6 and 9. 

A member's right to vote depends upon his connection with the particu- 
lar society, and not with the denomination at large. Watkins vy, Wilcox, 
4 Hun, 220. 

The members of the church have no greater rights as corporators than 
the members of the congregation who steadily attend divine worship 
with them. Baptist Church in Hartford y. Witherell, 3 Paige, 296. 

Persons otherwise qualified do not lose their right to vote at elections 
by reason of having renounced the doctrine of ecclesiastical government 
of the church. Petty v. Tooker, 21 N. Y. 267. 

A religious corporation may, under its rules, exclude a member from 
spiritual privileges, but can not deprive him of his statutory rights as 
an incorporator. People vy. German Church, 53 N. Y. 103; reversing 6 
Lans. 172; People v. Phillip, 1 Den. 388. 

Stated attendance means the personal presence of the voter at the 
religious meetings of the society. The regular attendance of members 
of his family is not sufficient. Casual attendance and ‘regular contribu- 
tions to the support of the church will not constitute a person a voter, 
People et al. vy. Tuthill, et al., 31 N. Y. 550. 

Contribution and support must be according to the usages and customs 
of the church, which implies that contributions must be of a vital and 
substantial character, Id. 

Contributions to the support of a charity connected with the church, 
or to a mission school, are not sufficient, Id, yi orn 


Snap at we 


312 RELIGIOUS CORPORATIONS LAW. 


A court of equity has no power to require qualifications in the electors 
of trustees, other than those prescribed by the statute. Robertson 
Bullions, 11 N. Y. 248. 

A member can not yote by proxy at the meetings of a religious cor 
poration. Gen. Corp. L., § 21 

‘he presiding officer may exact an oath from every person offering to 
vote. Gen. Corp. L., § 22. 

Legality of election.— The question of the legality of votes cast at a 
corporate election can not be determined by the inspectors (or presiding 
officer acting as such) after they have already made a certificate declar- 
ing certain persons elected. Hartt v. Harvey, 32 Barb. 55. 

An election of the trustees is valid although the notice required by the 
statute was not given, if the election was fairly conducted, and there 
is no complaint of want of notice. The People v. Peck, 11 Wend. 604. 

After the ballots are received, the right of the inspectors to inquire 
into their legality ceases. They must return the vote as cast, People v. 
White, 11 Abb. Pr. 168; Hartt v. Harvey, 32 Barb. 55. 

A certificate of election is presumptive evidence of election and can 
only be overcome by proof that the person holding it received less than 
a majority of the votes cast, unless the certificate shows upon its face 
that the person holding it was not legally elected. People v. Lacoste, 37 
N. Y. 192; Hartt v. Harvey, 32 Barb. (Sp. T.) 55. 


§ 384. Changing the number of vestrymen of Protestant 
Episcopal parishes hereinafter incorporated.—If the vestry of 
a Protestant Episcopal parish, hereinafter incorporated, shall, by 
resolution, recommend that the number of vestrymen of such parish 
be changed to either three, six or nine vestrymen, notice of such 
recommendation shall be included in the notice of the next annual 
election of such parish, and be submitted to the meeting. If such 
recommendation be ratified by such meeting, the presiding officer 
thereof, and at least two qualified voters present thereat, shall - 
execute and acknowledge a certificate setting forth such resolution of : 
the vestry, the fact that notice thereof had been given with the notice 
of such annual election; that the meeting had ratified the same ; and. 
the number of vestrymen so decided on. Such certificate shall be 


filed in the office of the clerk of the county in which the original 


RELIGIOUS CORPORATIONS LAW. 313 


certificate of incorporation is filed and recorded, and such change in 
the number of vestrymen shall take effect at the time of the next 
annual election thereafter. If the number of vestrymen be thereby 
increased, then, in addition to the number of vestrymen to be elected 
at such annual election, one-third of such increased number of ves- 
trymen shall be elected to hold office for one year thereafter, one- 
third of such increased number shall be elected to hold office for two 
years thereafter, and one-third of such increased number shall be 
elected to hold office for three years thereafter. If the number of 
vestrymen by such change be reduced, such reduction shall not 
affect the term of office of any vestryman duly elected, and at such 
next annual election, and at each annual election thereafter, one- 
third of such reduced number of vestrymen shall be elected to hold 


office for three years. 
(Am’d ch. 358 of 1898.) 


§ 85. Changing date of annual election, number and terms 
of office of vestrymen and terms of office of churchwardens 
in Protestant Episcopal churches heretofore incorporated,— 
If the vestry of a Protestant Episcopal parish, heretofore incor- 
porated, shall by resolution, recommend that the date of the annual 
election be changed to a secular day in the week beginning with the 
first Sunday in Advent, or that the number of vestrymen be 
changed to three, six or nine, and that the terms of office of the 
churchwardens be changed so that-one warden shall. be elected 
annually, notice of such recommendation or recommendations shall 
be included in the notice of the next annual election of such parish, 
and be submitted to the meeting. If such recommendation or 
recommendations be ratified by such meeting, the presiding officer 
thereof and at least two qualified voters present thereat, shall 
execute aud acknowledge a certificate setting forth such resolution 
of the vestry ; the fact that notice thereof had been given with the 
notice of the annual election; that such meeting had ratified the 
same; the date determined upon for the annual election of the 
parish; the number of vestrymen so decided on; and the fact that. 


814 RELIGIOUS CORPORATIONS LAW. 


the meeting determined to thereafter elect churchwardens, so that 
the term of one warden shall expire annually. Such certificate 
shall be filed in the office of the clerk of the county in which the 
original certificate of incorporation is filed and recorded. If the 
meeting determined to change the date of the annual election, the 
next annual election shall be held on the day in the week beginning 
with the first Sunday in Advent, determined on at such meeting, 
and the terms of the vestrymen and churchwardens which, pursuant 
to law, would expire at the next annual election shall expire and 
their successors shall be elected on such day. If the meeting deter- 
mine to change the number of vestrymen and manner of electing 
wardens and vestrymen, there shall be elected at the first annual 
election thereafter, one-third of the number of vestrymen so deter- 
mined on, to hold office for three years; one-third thereof to hold 
office for two years; and one-third thereof to hold office for one 
year; and one churchwarden to hold office for one year, and one to 
hold for two years; and thereafter at the annual election there shall 
be elected one-third of the number of vestrymen determined on at 


such meeting and one churchwarden. 
(Am’d ch. 358 of 1898.) 


§ 86. Changing the qualifications of voters and the qualifi- 
cations of wardens and vestrymen.— If the vestry of a Protest- 
ant Episcopal parish heretofore incorporated shall by resolution 
recommend that the qualifications of voters and the qualifications of 
wardens and vestrymen be changed to conform in both cases to the 
requirements of section thirty-three of this statute, notice of such 
recommendation or recommendations shall be included in the notice 
of the next annual election of such parish, and be submitted to the 
meeting. If such recommendation or recommendations be ratified 
by such meeting the presiding officer thereof and at least two 
qualified voters present thereat shall execute and acknowledge a 


RELIGIOUS CORPORATIONS LAW. 315 


certificate setting forth such resolution of the vestry, the fact that 
notice thereof had been given with the notice of such annual 
election, and that the meeting had ratified the same. Such 
certificate shall be filed in the office of the clerk of the county in 
which the original certificate of incorporation is filed and recorded. 

(Am’d, ch. 858 of 1898.) 

[See form, No. 86 

As churches incorporated before 1828 are not subject to provisions of 
law affecting their corporate charters (People ex rel. Sturges vy. Keese, 
27 Hun, 483), an action of the corporation would probably be necessary, 
in conformity with this section to adopt the provisions of this act as te 


the qualifications of voters, vestrymen and churchwardens contained 
in § 30.] 





ARTIOLE IM. 
Special Provisions for the Incerporation and Government of 
Roman Catholic and Greek Churches, 
Section 50. Incorporation of Roman Catholic and Greek 
churches. 
51. Government of incorporated Roman Catholic 
churches, 


§ 50. Incorporation of Roman Catholic and Greek churches,— 
An unincorporated Roman Catholic church, or an unincorpo- 
rated Christian Orthodox Catholic church of the Eastern Confes- 
sion, in this state may become incorporated as a church by 
executing, acknowledging and filing a certificate of incorpora- 
tion, stating the corporate name by which such church shall be 
known and the county, town, city or village where its principal 
place of worship is, or is intended to be, located. 

A certificate of incorporation of an unincorporated Roman 
Catholic church shall be executed and acknowledged by the 
Roman Catholic archbishop or bishop, and the vicar-general of 
the diocese in which its place of worship is, and by the rector 
of the church, and by two laymen, members of such church who 
shall be selected by such officials, or by a majority of such officials, 

A certificate of incorporation of an unincorporated Christian 


316 RELIGIOUS CORPORATIONS LAW. 


Orthodox Catholic church of the Eastern Confession shall be 
executed and acknowledged by the envoy extraordinary and 
minister plenipotentiary, and the consul-general of Russia to 
the United States, then acknowledged and received as such 
by the United States. & 

On filing such certificate such church shall be @ corporation 
by the name stated in the certificate. 


[See form, No. 37. 
L. 1863, ch. 45, § 1, sub. 1; R. S., 8th ed., 1889. 
L. 1871, ch. 12, § 1, sub. 1; R. S., Sth ed., 1890. 
Without material change in substance.: 
The members of the chureh and congregation are the corporators of a. 
Roman Catholic church, and the trustees simply the governing body. 
People’s Bank y. St. Anthony’s Roman Cath. Ch., 109 N. Y. 512, 

As to place of filing certificate, see § 3 and cases cited. 

The general qualifications of incorporators, the naming of the corpora- 
tion and other general regulations as to certificates, are provided by 
General Corp. L., §§ 3-9 

The persons before es acknowledgments may be taken are specified 
in statutory construction law, § 15.] 


$51. Government of incorporated Roman Catholic and 
Greek churches.— The archbishop or bishop and the vicar-gen- 
eral of the diocese to which any incorporated Roman Catholic 
church belongs, the rector of such church, and their successors 
in office shall, by virtue of their offices, be trustees of such 
church. Two laymen, members of such incorporated church,. 
selected by such officers or by a majority of them, shall also be 
trustees of such incorporated church, and such officers and 
such laymen trustees shall together constitute the board of 
trustees thereof. The two laymen signing the  ecertifi- 
cate of incorporation of an incorporated Roman Catholic 
church shall be the two laymen trustees thereof during the 
first year of its corporate existence. The term of office of the 
two laymen trustees of an incorporated Roman Catholic church — 
shall be one year. Whenever the office of any such layman. 
trustee shall become vacant by expiration of term of office or 
otherwise, his successor shall be appointed from members of 
the church, by such officers or a majority of them. No act or 


RELIGIOUS CORPORATIONS LAW, 317 


proceeding of the trustees of any such incorporated church 
Shall be valid without the sanction of the archbishop or bishop 
of the diocese to which such church belongs, or in case of their 
absence or inability to act, without the sanction of the vicar- 
general or of the administrator of such diocese. 

The envoy extraordinary and minister plenipotentiary, and 
the consul-general of Russia to the United States, acknowl- 
edged and received as such, and their successors in office shall, 
by virtue of office, be the trustees of every incorporated Chris- 
tian Orthodox Catholic church of the Eastern Confession in 
this state. The trustees of any such church ghall have power 
to fix and change the salary of the rector and his assistant, ° 
appointed or commissioned according to the rules and usages 
of the denomination to which such church belongs. © 


[L. 1863, ch. 45, § 1, subs. 1-2; R. S., Sth ed., 1889, 
L, 1871, ch. 12, § 1, subs. 1-2; R. S., 8th ed., 1890. 
For powers of trustees in relation to the property of the corporation, 
see §$ 4, 5 and 11, and notes, 
For powers of trustees in relation to the minister, see notes to § 5 
under head of “ Minister.”] ‘ 





ARTICLE IV. 


Special Provisions for the Incorporation and Government of 
Reformed Dutch, Reformed Presbyterian and Lutheran 
Churches. 


Section 60. Decision by a Reformed Dutch or Reformed Presby- 
terian church, as to system of incorporation and 
government. _ 

61. Decision by Evangelical Lutheran church as to sys- 
tem of incorporation and government. 

62, Incorporation of Reformed Dutch, Reformed Presby- 
terian and Evangelical Lutheran churches under 
this article. | 

63. Consistory of a Reformed church in America, * 

64. Reformed churches in America, changing system of 
choosing trustees. Minister; how chosen. 


318 RELIGIOUS CORPORATIONS LAW. 


Section 65. Reformed Presbyterian churches, changing system. of 
choosing trustees. Pew rents and minister’s 
salary. 

66. Evangelical Lutheran churches, changing system of 
choosing trustees. 


§ 60. Decision by a Reformed Dutch or Reformed Presbytes 
rian church as to system of incorporation and government.— 
The minister or ministers, if there be any, and the elders and 
deacons of an unincorporated church in connection with the Re- 
formed church in America, the true Reformed Dutch church in 
the United States of America, or with the Reformed Presbyterian 
church, may determine to incorporate such church in pursuance 
of this article, or to calla meeting of such unincorporated church. 
for the purpose of deciding whether such church shall be incor- 
porated in pursuance of the next article of this chapter, entitled 
“Special provisions for the incorporation and government of 
churches of other. denominations.” 

Tf-such ministers, elders and deacons determine to call such 
meeting for such purpose, then such chureh may be incorporated 
and shall be governed after its incorporation in pursuance of the 
provisions of the next article of this chapter, except such pro- 
visions thereof as are applicable to churches of a single denomi- 
nation only, and except that the notice of the meeting for jncor- 
poration shall be signed by such ministers, elders and deacons or 
a majority of them, and no other signatures thereto shall be 
necessary to its validity; and, if it be a Reformed church in 
America, it shall, after incorporation, be governed by such of the : 
provisions of this article as relates to its consistory and to the 
choice of its minister. 


[L: 1813, ch. 60, § 2; R.S., 8th ed., 1884. 

L. 1882, ch. 187, § 1; R. S., 8th ed., 1892. 
L. 1825, ch. 303, §1; R.S., 8th ed., 1992. 
Without material change of substance. | 














§ 61. Decision by Lutheran and Presbyterian churches as to 
system of incorporation and government.— A meeting for the 
purpose of incorporating an unincorporated Evangelical Lutheran 
church, or an unincorporated Presbyterian church in connection 
with the Presbyterian church in the U nited States of America, 
must be called and held in pursuance of the provisions of the 
next article of this chapter, except that the first business of such 
meeting after its organization, shall be to determine whether 
such church shall be incorporated and governed in pursuance of 
this article, or in pursuance of the next article of this chapter. 
Tf such meeting determines that such church shall be, incorpo- 
rated and governed in pursuance of this article, then no furthe 
proceeding shall be taken in pursuance of the next article, an 
such chureh may be incorporated and shall be governed after it 


RELIGIOUS CORPORATIONS LAW. 319 


incorporation in pursuance of the provisions of the following 
sections of this article, except such provisions as are applicable 
only te churches of a different denomination; and the certificate 
of incorporation shall recite such determination of such meeting. 
If such church is an unincorporated Presbyterian church in con- 
nection with the Presbyterian church in the United States of 
America, and such meeting determine that it shall be incorpo- 
rated and governed in pursuance of this article, then the meet- 
ing shall also determine whether by virtue of their office, the 
deacons only of such church, or the pastor, elders and deacons 
of such church, or the pastor and elders of such church, shall 
be the trustees of such corporation; and the certificate of the 
incorporation shall recite such determination of such meeting. 
if such meeting determine that such church shall. be incorporated 
and governed in pursuance of the next article of this chapter, 
then this article shall not be applicable thereto, but such chureh 
may be incorporated and shall be governed after its incorpora- 
tion in pursuance of the provisions of the next article of this 
chapter, except such provisions as are applicable to churches of 
a single religious denomination only. 
Amended by chap. 190, L. 1896. In effect April 1, 1896. 


§ 62. Incorporation of Reformed Dutch, Presbyterian, Re- 
formed Presbyterian and Evangelical Lutheran churches under 
this article.—If an unincorporated church in connection with the 
Reformed church in America, the true Reformed Dutch church 
in the United States of America, the Reformed Presbyterian 
church, or with the Evangelical Lutheran church, determine to 
incorporate in pursuance of this artic!e, the minister or m‘nisters 
and the elders and deacons thereof, or if a Presbyterian church 
in connection with the Presbyterian church in the United States 
of America, the officers determined upon as the trustees thereof 
by the meeting for incorporation or such of them as may be in 
office, shall execute, acknowledge and cause to be filed and re- 
corded, a certificate in pursuance of this article. The deacons 
of a Reformed Presbyterian church may alone sign such certifi- 
cate if authorized so to do by such church. Such certificate of 
incorporation shall state the name of the proposed corporation, 
the county and town, city or villageywhere its principal place of 
worship is or is intended to be located, and, if it be an Evangeli- 
eal Lutheran church, or a Presbyterian church in connection 
with the Presbyterian church in the United States of America, 
the fact that a meeting of such church duly called decided that it 
be incorporated under this article. If it be signed by the 
deacons of a Reformed Presbyterian church, it shall state that 
they were authorized so to do by such church. If it be the 
certificate of a Presbyterian church in connection with the 
Presbyterian church in the United States of America, it shalt 


320 RELIGIOUS CORPORATIONS LAW. 


recite that the officers signing such certificate were determined 
upon by the meeting for incorporation to be the trustees of such 
corporation. On filing such certificate such church shall be a 
corporation by the name stated therein, and the minister or 
ministers, if any, and the elders and deacons of such church 
shall, by virtue of their offices be the trustees of such corpora- 
tion, except that if it be a Reformed Presbyterian church, the 
certificate of incorporation of which shall have been, in pursu- 
ance of law, signed by its deacons only, the deacons of such 
church shall, by virtue of their offices, be the trustees of such 
corporation; and except that if it be a Presbyterian church in 
connection with the Presbyterian church in the United States 
of America, the officers determined upon by the meeting for in- 
corporation shall, by virtue of their offices, be the trustees of 
such corporation. 
Amended by chap. 190, L, 1896. In effect April 1, 1896. 


[See form, No. 38. 

.. 1818, ch: 60, § 2; BR. S., Sth ed., 1884. 
1822, ch. 187, § 1; R. S., 8th ed., 1892. 
1825, ch. 303, § 1; R. S., 8th ed., 1892. 
1866, ch. 447; R. S., 8th ed., 1899. 
1886, ch. 16; R. S., Sth ed., 1816. 

: . 1887, ch. 406; § 1; R. S., Sth ed., 1916. 

The following is the reveiser’s note to this section::. 

“The only material change is in allowing option te Reformed Dutch 
system of churches to incorporate with either ex officio or elective sys- 
tem of choosing trustees. By the present law they can only incorporate 
with the ex officio system, but may afterwards change to the elective 
system. It seems desirable that they should be allowed to originally 
incorporate with the elective system instead of incorporating with one 
system and immediately changing to the other. The “church” instead 
of the trustees is constituted the corporation by the interpretation of 
the courts is no change in substance.” 

As to place of filing certificate, see § 8 and cases cited. 

The general qualification of incorporators, the naming of the corpora- 
tion and other general regulations as to certificates, are provided by 
general corporation law, §§ 3-9. The persons before whom acknowledg- 
ments may be taken, are specified in statutory construction law, see § 15. 

Tor powers of trustees in relation to property of the corporation, see 
§§ 4, 5 and 11 and notes. ; 

Ivor powers of trustees in relation to minister, see notes to § 5, under 
head of ‘f Minister.”’] 


ay 


Sead Se se ea 


§ 63. Consistory ofa Reformed churchin America ; ministers) 
how chosen.—Any church in connection with the Reformed 
church in America, the choice or election of the members of 
whose consistory is not subject to the ecclesiastical rules or — 
jurisdiction of such Reformed church in America, shall, if the | 






~ RELIGIOUS CORPORATIONS LAW. d21 


consistory so determine, be subject to such rules and jurisdic- 
tion; and thereafter the choice of the members of the consistory 
shall be in aecordance with such rules and practices. 

If any such church be incorporated under the next article of 
this chapter, or if its trustees be elettive in pursuance of such 
article, its board of trustees and its consistory shall act con- 
currently in the choice of its minister. 


[%. 1835, ch. 90, § 1; R. S., 8th ed., 1894, 
Without change of substance. 
As to settling minister, see § 5, notes, ante., under head of “ Minister.” 
Under the constitution of the Reformed Protestant Dutch Church in 
America, the relation between the pastor who has charge and his con- 
gregation may be dissolved by the classis within whose bounds such 
church is located. Connitt v. The Reformed, etc., Church, 54 N. Y. 551.] 


§ 64. Reformed churches in America, changing system of choos. 
inf trustees; minister, how chosen.—If the ministers, elders 
and deacons who, at any time, by virtue of their offices, consti- 
tute the trustees of any Reformed church in America, determine 
that the trustees of such church shall thereafter be elective in 
pursuance of the next article of this chapter, and shall deter- 
mine whether the number of such trustees shall be three, six or 
nine, and the date of the annual corporate meeting of the church, 
they may sign, acknowledge and cause to be filed and recorded 
in the office of the clerk of the county in which the certificate 
of incorporation of such church is filed or recorded, a certificate 
of suchdeterminations. Thereafter the trusteesof such church shall 
be elective in pursuance of the provisions of the next article of 
this chapter, relating to the election of trustees of incorporated 
churches. At the next annual corporate meeting after the filing 
of such certificate, one-third of the number of trustees so deter- 
mined on shall be elected to hold office for one year, one-third 
for two years and one-third for three years, and the minister, 
elders and deacons shall cease to be the trustees of such church, 
At each subsequent annual corporate meeting of such church, 
one-third of the number of trustees so determined on shall be 
elected to hold office for three years. 

If the trustees of an incorporated Reformed church in America 
are at any time elective, in pursuance of the next article of this 


322 RELIGIOUS CORPORATIONS LAW. 


chapter, the board of trustees and the consistory thereof may 
concurrently determine that the minister or ministers, if any, 
and the elders and deacons of such church shall constitute the 
trustees thereof. Thereon the president and clerk of the con- 
sistory and the president and clerk of the board of trustees shall 
sign and acknowledge and cause to be filed and recorded in the 
office of the clerk of the county in which the original certificate 
of incorporation is filed or recorded, a certificate of such deter- 
mination, stating the names of such ministers, elders and dea- 
cons. On so filing and recording such certificate, such board of 
trustees shall be dissolved, and the minister or ministers, and 
elders and deacons of such church, and their successors in office 
shall constitute the trustees of such church. 


[See form, No. 39. 
L. 1835, ch. 90, § 8; R. S., 8th ed., 1893. 
. L. 1888, ch. 501, § LJ 


tg g t 


& aS 
i § 65. Reformed Presbyterian churches, changing system of 
choosing trustees; pew rents and minister’s salary.— If any 
incorporated Reformed Presbyterian church, at a meeting of the 
church’ or congregation, determine that the deacons of such 
church shall be the trustees thereof, then the deacons of such 
church actively engaged in the exercise of their offices therein, 
and their successors in office, shall, by virtue of their respective 
offices, be the trustees of such church. The salary of the min- 
ister and the pew rents in any such church shall be fixed by the 
vote of the congregation, and the trustees shall not fix or change 
the same. 


[L. 1822, ch. 187; R. S., 8th ed., 1892, 

L. 1866, ch. 477; R. S., Sth ed., 1899, 

Without change of substance. . 
For powers of trustess, see §§ 2-5, 11, ante.] 


§ 66. Evangelical Lutheran and Presbyterian churches, chang- 
ing system of electing trustees.—If the trustees of an incorpo- 
rated Evangelical Lutheran church, or an incorporated Presby- 
terian church in connection with the Presbyterian church in the 
United States of America, shail at any time be elective in pursu- 
ance of the next article of this chapter, the church may, at an ~ 





RELIGIOUS CORPORATIONS LAW. 323 


annual cornea meeting, if notice thereof be given with the 
notice of such meeting, determine, if an Evangelical Lutheran 
church, that the minister or ministers and elders and deacons 
thereof, or if a Presbyterian church in connection with the 
Presbyterian church in the United States of America, that the 
deacons thereof, or the pastor and the elders and the deacons 
thereof, or the pastor and the elders thereof, shall thereafter 
constitute the trustees thereof, and. thereon the trustees of such 
church shall sign, acknowledge and cause to be filed and re- 
corded, a certificate stating the fact of such determination, and if 
an Evangelical Lutheran church,the names of the minister or 
ministers, if any, and of the elders and deacons of such church, 
or if a Presbyterian church in connection with the Presbyterian 
church in the United Sta‘es of America, the names cf the officers 

deter mined upon to be the ex-officio trustees thereof; and thereon 
the terms of office of such elective trustees shall cea e. and, the 
minister or ministers, 2nd the elders and de2cons of such church, 
if an Evangelical Lutheran church, or the officers determined 
upon by such corporate meeting; if a Presbyterian church in 
connection with the Presbyterian church in the United States of 
America, and their successors in office Shall, by virtue of their 
respective offices, be the trustees of such church. If, at any 
time, the officers’ of an incorporated Evangelical Lutheran 
church, or an incorporated Presbyterian church in connection 
with the Presbyterian church in the United States of America, 
Which officers by virtue of their offices constitute the trustees 

thereof, shall determine to submit toa meeting of such church 


, corporation, the question whether the trustees of such church 
shall be thereafter elective in pursuance of the next article of this 


chapter, they shall cause a corporate meeting of such church to 


_be called and held in the manner provided in sections eighty-four 


and eighty-five of this chapter, end such corporate meeting shall 
determine, whether the trustees of such church shall thereafter 


be elective in pursuance of the next article of this chapter, and 


also whether the number of such trustees shall be three, six or 
nine, and the date of the annual corporate meeting of the church, 


— 


324. RELIGIOUS CORPORATIONS LAW. 


If such meeting shall determine that such trustees shall there- 
after be elective, the presiding officer thereof and at least two 
other persons present and voting thereat, shall sign, acknowledge 
and cause to be filed and recorded in the office of the clerk of the 
county in which the certificate of incorporation of such 
church is filed. a certificate of such determination of such meet; 
ing; and thereafter the trustees of such church shall be elective 
in pursuance of the next article of this chapter. At the next 
annual corporate meeting after the filing of such certificate, 
one-third of the number of trustees so determined on shall be 
elected to hold office for one year, one-third for two years, and 
one-third for three years, and the officers of such church who 
by virtue of their offices have been trustees of such church, shall 
then cease to be such trustees, and thereafter article five of 
this chapter shall apply to such church. At each subsequent 
annual corporate meeting of such church, one-third of the number 
of trustees so determined on shall be elected to hold office for 
three years. 
Amended by chap. 190, L. 1896. In effect April 1, 1896. 
[See form, No. 40. 
L. 1886, ch. 16; R. S., 8th ed., 1916. 
L, 1887, ch. 406; R. 8., 8th ed., 1916, 


Without change or substance. 
For powers of trusteees, see §§ 2-5, 11 ante.] 


ARTICLE V.* 


Special Provisions for the Incorporation and Government of 
Baptist Churches. 
Section 67. Notice of meeting for incorporation. 
68. The meeting for incorporation. 
69. The certificate of incorporation. 
70. Time, place and notice of corporate meetings. 
71. Organization and conduct of corporate meetings; 
qualifications of voters thereat. 
72. Changing date of annual corporate meetings. 
73. Changing number of trustees. 
74, Meetings of trustees. 
75. The creation and filling of vacancies among trustees 


of such churches. j 
*Added by ch. 336. L. 1896. In effect April 21, 1896. 7 


RELIGIOUS CORPORATIONS LAW. 325 


Section 76. Control of trustees by corporate meetings of such 
churches; sa'aries of minisieis. 
77. Transfer of property to the Baptist Missionary Con- 
vention of the State of New York. 


Section 67. Notice of meeting for incorporation.—Notice of a 
meeting for the purpose of incorporating an unincorporated Bap- 
tist church shall be given as follows: The notice shall be in 
writing, and shall state, in substance, that a meeting of such 
unincorporated church will be held at its usual place of worship 
at a specified day and hour, for the purpose of incorporating such 
church, electing trustees thereof, and selecting a corporate name 
therefor. The notice must be signed by at least six persons of 
full age, who are then members in good and regular standing of 
such church by admission into full communion or membership 
therewith. A copy of such notice shall be publicly read at a 
regular ‘meeting of such unincorporated church for public wor- 
ship, on the two successive Sundays immediately preceding the 
meeting, by the minister of such church, or a deacon thereof or 
by any person qualified to sign such notice. 

§ 68. The meeting for incorporation.—At the meeting for 
incorporation, held in pursuance of such notice, the qualified 
voters, until otherwise decided as hereinafter provided, shall be 
all persons of full age, who are then members, in good and 
regular standing of such church, by admission into full com- 
munion or membership therewith. At such meeting the presence 
of a,majority of such qualified voters, at least six in number, 
shall be necessary to constitute a quorum, and all matters or 
questions shall be decided by a majority of the qualified voters 
voting thereon. There shall be elected at said meeting from the 
qualified, voters then present, a presiding officer, a clerk to keep 
the record of the proceedings cf the meeting and two inspectors 
of election to receive the ballots cast. The presiding officer 
and the inspectors shall declare the result of the ballots cast 
on any matter, and shall be the judges of the qualifications of 
voters. If the meeting shall decide that such unincorporated 
church shall become incorporated, the meeting shall also decide 
upon the name of the proposed corporation, the number of the 


326 RELIGIOUS CORPORATIONS LAW. 


trustees thereof, which shall be three, six or nine, and the date, 
not more than fifteen months’ thereafter, on which the first 
annual election of the trustees thereof shall be held, and shall 
decide also whether those who, from the time of the forma- 
tion of such church or during the year preceding the meeting 
for incorporation, have statedly worshipped with such church 
and have regularly contributed to the financial support thereof, 
Shall be qualified voters at such meeting for incorporation, and 
whether those who, during the year preceding the subsequent 
corporate meetings of the church shall have statedly worshipped 
with such church and shall have regularly contributed to the 
financial support thereof, shall be qualified voters at such cor- 
porate meetings. Such meeting shall thereupon elect by ballot 
from the persons qualified to vote thereat one-third of the num- 
ber of trustees so decided on, who shall hold office until the first 
annual election of trustees thereafter, and one-third of such 
number of trustees who shall hold office until the second annual 
election of trustees thereafter, and one-third of such number of 
trustees who shall hold office until the third annual election of 
trustees thereafter, or until the respective successors of such trus- 
tees shall be elected. 

§ 69. The certificate of incorporation.— If the meeting shall 
decide that such unincorporated church shall become incorpo- 
rated, the presiding officer of such meeting and the two in- 
spectors of election shall execute a certificate setting forth the 
name of the proposed corporation, the number of the trustees 
thereof, the names of the persons elected as trustees and the 
terms of office for which they were respectively elected and the 
county and town, city or village in which its principal place of 
worship-is or is intended to be located. On the filing and re- 
cording of such certificate after it shall have been acknowledged 
or proved as hereinbefore provided, the persons qualified to vote 
at such meeting and those persons who shall thereafter, from 
time to time, be qualified voters at the corporate meetings 
thereof, shall be a corporation by the name stated in such cer- 
tificate, and the persons therein stated to be elected trustees of 
such church shall be the trustees thereof, for the terms for which 


RELIGIOUS CORPORATIONS LAW. 307 


they were respectively elected and until their respective succes- 
sors shall be elected. | 

§ 70. Time, place and notice of corporate meetings.— The 
annual corporate meeting of every incorporated Baptist church 
shall be held at the time and place fixed by or in pursuance of 
law therefor, if such time and place be so fixed, and otherwise, 
at a time and place to be fixed by its trustees. A special cor- 
poraie meeting of any such church may be called by the board 
of trustees thereof, on its own motion, and shall be called on the 
written request of at least ten qualified voters of such church. 
The trustees shall cause notice of the time and place of its 
annual corporate meeting, and of the names of any trustees 
whose successors are to be elected thereat; and, if a special meet- 
ing, of the business to be transacted thereat, to be publicly read 
by the minister of such church or any trustee thereof at a regular 
meeting of the church for public worship, on the two successive 
Sundays immediately preceding such meeting. 

§ 71. Organization and conduct of corporate meetings ; qualifi- 
cations of voters thereat.—At a corporate meeting of an incor- 
porated Baptist church the qualified voters shall be all persons 
of full age, who are then members of such church in good and 
regular standing by admission into full communion or member- 
ship therewith, or who have steadily worshipped with such church 
and have regularly contributed to the financial support thereof 
during the year next preceding such meeting; but any incor- 
porated Baptist church may at any annual corporate meeting 
thereof, if notice of the intention so to do has been given with 
the notice of such meeting, decide that thereafter only members 
of such church of full age and in good and regular standing by 
admission into full communion or membership therewith shall be 

qualified voters at the corporate meetings. At such corporate 
meetings the presence of at least six persons qualified to vote 
thereat shall be necessary to constitute a quorum, and all mat- 
ters or questions shall be decided by a majority of the qualified 
yoters voting thereon. There shall be elected at said meeting 
from the qualified voters then present, a presiding officer, a clerk 
to keep the records of the proceedings of the meeting and two 
‘ inspectors of election to receive the ballots cast, The presiding 





328 RELIGIOUS CORPORATIONS LAW. 


officer and the inspectors of election shall declare the result of 
the ballots cast on any matter and shall be the judge of the 
qualifications of voters. At each annual corporate meeting, suc- 
cessors to those trustees whose terms of office then expire, shail 
be elected by ballot from the qualified veters, for a term of three 
years thereafter, and until their successors shall be elected. 

§ 72. Changing date of annual corporate meetings.—An an- 
nual corporate meeting of an incorporated Baptist church may 
change the date of its annual meeting thereafter. If the date 
fixed for the annual meeting shall be less than six months after 
the annual meeting at which such change is made, the next 
annual meeting shall be held one year from the date so fixed. 
For the purpose of determining the terms of office of trustees, the 
time between the annual meeting at which such change is made 
and the next annual meeting thereafter shall be reckoned as one 
year. 

§ 73. Changing number oftrustees.—An incorporated Baptist 
church may, at an annual corporate meeting, change the number 
of its trustees to three, six or nine, or classify them so that the 
terms of one-third expire each year, provided that notice of such 
intended change or classification be included in the notice of such 
annual corporate meeting. No such change shall affect the terms 
of the trustees then in office, and if the change reduces the num- 
ber of trustees, elections shall not be held to fill vacancies caused 
by the expiration of the terms of trustees until the number of 
trustees equals the number to which the trustees were reduced. 
Whenever the number of trustees in office is less than the num- 
ber so determined on, sufficient additional trustees shall be 
elected to make the number of trustees equal to the number so 
determined on. The trustees so elected up to and including one- 
third of the number so determined on, shall be elected for three 
years, the remainder up to end inclcding one-third of the number 
so determined on for two years, and the remainder for one year. 

§ 74. Meetingsoftrustees.—Meetings of the trustees of an in-— 
corporated Baptist church shall be called by giving at least 
twenty-four hours’ notice thereof personally or by mail to all the 
trustees and such notice may be given by two of the trustees, but 
by the unanimous consent of the trustees a meeting may be held 


RELIGIOUS CORPORATIONS LAW. 329 


without previous notice thereof. A majority of the whole num- 
ber of trustees shall constitute a quorum for the transaction of 
business at any meeting lawfully convened. 

§ 75. The creation and filling of vacancies among trustees of 
such churches.—If any trustee of an incorporated Baptist church 
declines to act, resigns or dies, or having been a member of such 
church. ceases to be such member, or not having been a member cf 
such church, ceases to be a qualified voter at a corporate meeting 
thereof, his office shall be vacant, and such vacancy may be filled 
by the remaining trustees until the next annual corporate meet- 
ing of such church, at which meeting the vacancy shall be filled 
‘for the unexpired term. 

§ 76. Control of trustees by corporate meetings of such 
churches; salaries of minister.—The trustees of an incorporated 
Baptist church shall have no power to settle or remove a minister 
or to fix his salary or without the consent of a corporate meeting, 
to incur debts beyond what is necessary for the administration 
_oftthe temporal affairs of the church and for the care of the prop- 
erty of the corporation; or to fix or change the time, nature or 
order of the public or social worship of such church. 

§ 77. Transfer of property to Baptist corporations.—Any incor- 
porated Baptist church, created by or existing under the laws of 
the state of New York, having its principal office or place of 
worship in the state of New York, or whose last place of worship 
was within the state of New York, is hereby authorized and 
empowered, by a vote of two-thirds of its qualified voters present 
and voting therefor, at a meeting regularly called for that pur- 
pose, to transfer and convey any of its property, real or persona}, 
which it now has or may hereafter acquire, to any religious, chari- 
table or missionary corporation connected with the Baptist de- 
nomination and incorporated by or organized under any law 
or laws of the state of New York, either solely, or among other 
purposes, to establish or maintain, or to assist in establishing or 
maintaining churches, schools, or mission stations or to erect, or 
assist in the erection of such buildings as may be necessary for 
any of such purposes, and on or without the payment of any 
money or other consideration therefor, and upon such transfer 


330 RELIGIOUS CORPORATIONS LAW. 


or conveyance being made, the title to and the ownership and 
right of possession of the property so transferred and conveyed 
shall be vested in and conveyed to such grantee; provided, how- 
ever, that nothing herein contained shall impair or affect in any 
way, any existing claim upon or lien against any property so 
transferred or conveyed, or any action at law or legal proceeding, 
and subject in respect to the amount of property the said grantee 
may take and hold to the restrictions and limitations of existing _ 
laws. . 


ARTICLE VI. 


SPECIAL PROVISIONS FOR THE INCORPORATION AND GOVERNMENT . 
OF CONGREGATIONAL AND INDEPENDENT CHURCHES. 


Section 78. Notice of meeting for incorporation. 
78a. The meeting for incorporation. 
78b. The certificate of incorporation. 
78c. Time, place and notice of corporate meetings. 
78d. Organization and conduct of corporate meetings; 
qualifications of voters thereat. 
78e. Changing date of annual corporate meetings. 
78f. Changing number of trustees. 
78g. Meetings of trustees. 
78h. Vacancies among trustees. 
781. Limitation of powers of trustees. 
78}. Election and salary of ministers. 
78k. Transfer of property. 


§ 78. Notice of meeting for incorporation.—Notice of a 
meeting for the purpose of incorporating an unincorporated 
Congregational or Independent church shall be givenas follows: 
The notice shall be in writing, and shall state, in substance, 
that a meeting of such unincorporated ehurch will be held at 
its usual place of worship at a specified day and hour, for the 
purpose of incorporating such church, electing trustees thereof, 
and selecting a corporate name therefor. The notice must be 
signed by at least six persons of full age, who have statedly 
W orshipped with such church and have regularly contributed 
to its support, according to its usages, for at least one year or 
since it was formed. <A copy of such notice shall be publicly 
read at a regular meeting of such unincorporated church for 
public worship, on the two successive Sundays immediately 


RELIGIOUS CORPORATIONS LAW. 330a 


preceding the meeting, by the minister of such church, or a 
deacon thereof or by any person qualified to sign such notice. 


[Added, ch, 621 of 1897.] 


§ 78a. The meeting of incorporation,—At the meeting for 
incorporation, held in pursuance of such notice, the qualified 
voters, until otherwise decided as hereinafter provided, shall 
be all persons of full age who have statedly worshipped with 
such church and have regularly contributed to its support, 
according to its usages, for at least one year or since it was 
formed. At such meeting the presence of a majority of such 
qualifed voters, at least six innumber, shall be necessary to con- 
stitute a quorum, and all matters or questions shall be decided 
by a majority of the qualified voters voting thereon. The 
meeting shall be called to order by one of the signers of the 
call. There shall be elected at such meeting, from the quali- 
fied voters then present, a presiding officer, a clerk to keep the 
record of proceedings of the meeting and two inspectors of 
election to receive the ballots cast. The presiding officer and 
the inspectors shall decide the result of the ballots cast 
on any matter, and shall be the judges of the qualifications of 
the voters. If the meeting shall decide that such unincorpo- 
rated church shall become incorporated, the meeting shall also 
decide uvon the name of the proposed corporation, the number 
of the trustees thereof, which shall be three, six or nine, and 
the date, not more than fifteen months thereafter, on which the 
first annual election of the trustees thereof shall be held; and it 
may, by a two-thirds vote, decide that all members of the unin- 
corporated church, of full age, in good and regular standing, 
who have statedly worshipped with such church but who have 
not contributed to the financial support thereof, shall also be 
qualified votersat such meeting, and that such church members, 
who, for one year next preceding any subsequent corporate 
meeting, shall have statedly worshipped with such church and 
have been members thereof in good and regular standing, but 
have not regularly contributed to the financial support thereof, 
shall be qualified voters at such corporate meetings. Such 
meeting shall thereupon elect by ballot from the persons quali- 
fied to vote thereat one-third of the number of trustees so de- 
cided on, who shall hold office until the first annual election of 
trustees thereafter, and one-third of such number of trustees 
who shall hold office until the second annual election of trus- 
tees thereafter, one-third of such number of trustees who shall 
hold office until the third annual election of trustees there- 
after, or until the respective successors of such trustees shall 


-830b RELIGIOUS CORPORATIONS LAW. 


be elected. Such meeting shall also elect by ballot a clerk 
of the corporation, who shall hold his office until the close 
of the next annual meeting. 

[Added, ch. 621 of 1897. ] 


§ 78b. The certificate of incorporation.—If the meeting shall 
decide that such unincorporated church shall become incorpo- 
rated, the presiding officer of such meeting and the two inspect- 
ors of election shall execute a certificate setting forth the name 
of the proposed corporation, the number of the trustees thereof, 
the names of the persons elected as trustees, the terms of office 
for which they were respectively elected and the county and 
town, city or village in which its principal place of worship is 
or is intended to be located. On the filing and recording of 
such certificate, after it shall have been acknowledged or 
proved as hereinbefore provided, the persons qualified to vote 
at such meeting and those persons who shall thereafter, from 
time to time, be qualified voters at the corporate meetings 
thereof, shall be a corporation by the name stated in such 
certificate, and the persons therein stated to be elected trus- 
tees of such church shall be the trustees thereof for the terms 
for which they were respectively elected and until their re- . 
spective successors shal] be elected. 

[Added, ch. 621 of 1897.] 


§ 78c. Time, place and notice of corporate meetings.—The 
annual corporate meeting of every church incorporated under 
this article shall be held at the time and place fixed by its 
by-laws, or if-no time and place be so fixed, then at a time 
and place to be first fixed by its trustees, but to be changed 
only by a by-law adopted at an annual meeting. A special cor- 
porate meeting of any such church may be called by the board 
of trustees thereof, on its own motion, and shall be called on 
the written request of at least ten qualified voters of such 
church. The trustees shall cause notice of the time and piace 
of its annual corporate meeting, and of the names of any trus- 
tees whose successors are to be elected thereat, and if a special 
meeting, of the business to be transacted thereat, to be publicly 
read by the minister of such clurch or any trustees thereof 
at a regular meeting of the church for public worship, on the 
two successive Sundays immediately preceding such meeting. 
_ [Added, ch. 621 of 1897.] 


§ 78d. Organization and conduct of corporate meetings; 
qualification of voters.—At every corporate meeting of a church 
incorporated under this article all persons of full age who, for 


RELIGIOUS CORPORATIONS LAW. 330¢ 


one year next preceding such meeting, have statedly worshipped 
with such church and have regularly contributed to its financial 
support, according to its usages, and no others, shall be qualified 
voters; but, if so decided, by a two-thirds vote at the original 
meeting or at any annual corporate meeting thereof, after 
notice of intention so to do has been given with every notice of 
such meeting, all membersof such church of full age and in good 
and regular standing, by admission into full communion or mem- 
bership therewith, who have statedly worshipped with such 
church, for one year next preceding the meeting at which they 
vote, may also be admitted as qualified voters at corporate meet- 
ings. At such corporate meetings, the presence of at least six 
persons qualified to vote thereat shall be necessary to constitute 
a quorum; and all matters or questions shall be decided by a 
majority of the qualified voters voting thereon, except that by- 
laws can be adopted or amended only by a two-thirds vote. 
The clerk of the corporation shall call the meeting to order; 
and under his supervision the qualified voters then present 
shall choose a presiding officer and two inspectors of election 
to receive the ballots cast. The presiding officer and the in- 
spectors of election shall declare the result of the ‘ballots cast 
on any matter and shall be the judges of the qualifications of 
voters. At each annual corporate meeting, successors to those 
trustees whose terms of office then expire shall be elected by 
ballot from the qualified voters, for a term of three years 
thereafter, and until their successors shall be elected. A clerk 
of the corporation shall be elected by ballot, who shall hold 
office until the close of the next annual meeting, and until 
his successor shall be elected. 
[Added, ch. 621 of 1897.] 


§ 78e. Changing date of annual corporate meetings, — An 
annual corporate meeting of any church incorporated under 
this article may change the date of its subsequent annual meet- 
ings. If the date fixed for the annual meeting shall be less 
than six months after the annual meeting at which such change 
is made, the next annual meeting shall be held one year from 
the date so fixed. For the purpose of determining the terms 
of office of trustees, the time between the annual meeting at 
which such change is made and the next annual meeting there- 
after shall be reckoned as one year. 

[Added, ch. 621 of 1897.] 


§ 78f. Changing number of trustees.—Any such incorporated 
church may, at an annual corporate meeting, change the num- 


830d RELIGIOUS CORPORATIONS LAW. 


ber of its trustees to three, six or nine, classifying them so that 
the terms of one-third expire each year, provided that notice 
of such intended change be included in the notice of such 
annual corporate meeting. No such charge shall affect the 
terms of the trustees then in office; and if the change reduces 
the number of trustees, elections shall not be held to fill the 
vacancies caused by the expiration of the terms of trustees, 
until the number of trustees equals the number to which the 
trustees were reduced. Whenever the number of trustees in 
office is less than the number so determined on, sufficient ad- 
ditional trustees shall be elected to make the number of trus- 
tees equal to the number so determined on. The trustees so 
elected, up to and including one-third of the number so de- 
termined on, shall be elected for three years, the remainder 
up to and including one-third of the number so determined on 
for two years, and the remainder for one year. 


[Added, ch. 621 of 1897.] 


§ 78g. Meetings of trustees.—Meetings of the trustees of any 
such incorporated church shall be called by giving at least 
twenty-four hours’ notice thereof personally or by mail to all 
the trustees; and such notice may be given by two of the trus- 
tees; but by the unanimous consent of the trustees, a meeting 
may be held without previous notice thereof. A majority of 
the whole number of trustees shall constitute a quorum for the 
transaction of business, at any meeting lawfully convened. 

[Added, ch. 621 of 1897.] 


§ 78h. The creation and filling of vacancies among trustees 
of such churches,—If any trustee of any such incorporated 
church declines to act, resigns or dies, or ceases to be a quali- 
fied voter at a corporate meeting thereof, his office shall be 
vacant; and such vacancy may be filled by the remaining trus- 
tees until the next annual corporate meeting of such church; at 
which meeting the vacancy shall be filled for the unexpired 
term. 


[Added, ch. 621 of 1897.] 


A] 


§ 78i. Limitation of powers of trustees.—The trustees of 
any such incorporated church shall have no power to call, set- 
tle or remove a minister or to fix his salary, nor without the 
consent of a corporate meeting, to incur debts, beyond what is 
necessary for the administration of the temporal affairs of the 
church and for the care of the property of the corporation; or 


RELIGIOUS CORPORATIONS LAW. 330e 


to fix or change the time, nature or order of the public or so- 
cial worship of such church. 


[Added, ch. 621 of 1897.] 


§ 78}. Election and salary of ministers.—The ministers of 
any such church shall be called, settled or removed and their 
salaries fixed, only by the vote of a ma jority of the members of 
such corporation duly qualified to vote at elections present and 
voting at a meeting of such corporation specially called for 
that purpose, in the manner hereinbefore provided for the cal] 
of special meetings; and any such corporation may, by its by- 
laws, make the call, settlement or removal of its ministers de- 
pendent upon a concurrent vote of the unincorporated church 
connected with such corporation; and in that case the con- 
currence of a majority of the members of such unincorporated 
church, present and voting at a meeting thereof, called for that 
purpose, shall be necessary to the call, settlement or removal 
of such ministers. 

[Added, ch. 621 of 1897.] 

§ 78k. Transfer of property to other corporations.—Any 
incorporated Congregational church, created by or existing 
under the laws of the state of New Yor <, having its principal 
office or place of worship in the state of New York, or whose 
last place of worship was within the state of New York, is here- 
by authorized and empowered, by the concurrent vote of two- 
thirds of its qualified voters present and voting therefor, at a 
meeting regularly called for that purpose, and of two-thirds of 
all its trustees, to direct the transfer and conveyance of any of 
its property, real or personal, which it now has or may here- 
ifter acquire, to any religious, charitable or missionary cor- 
poration connected with the Congregational denomination and 
incorporated by or organized under any law or laws of the 
state of New York, either solely, or among other purposes, to 
establish or maintain, or to assist in establishing or maintaining 
shurches, schools or mission stations, or to erect or assist in the 
rection of such buildings as may be necessary for any of such 
urposes, with or without the payment of any money or other 
onsideration therefor; and upon such concurrent votes being 
iven, the trustees shall execute such transfer or conveyance; 
ind upon the same being made, the title to and the ownership 
ind right of possession of the property so transferred and con- 
eyed shall be vested in and conveyed to such grantee; pro- 
ided, however, that nothing herein contained shall impair or 








330f RELIGIOUS CORPPORATIONS LAW. 


affect in any way any existing claim upon or lien against any 
property so transferred or conveyed, or any action at law or 
legal proceeding; and such transfer shall be subject, in respect 
to the amount of property the said grantee may take and hold, 
to the restrictions and limitations of all laws then in force. 


[Added, ch. 621 of 1897. ] 


ARTICLE VIL. 


Speeial Provisions for the Incorporation of Churches of Other 
Denominations. 


eaten 80. Application of this article. 

81. Notice of meeting for incorporation. 

82. The meeting for incorporation. 

83. The certificate of incorporation. 

84. Time, place and notice of corporate meetings. 

85. Organization and conduct of corporate meetings; 
qualifications of voters thereat. 

86. Changing date of annual corporate meetings. 

87. Ghanging number of trustees. 

88. Meetings of trustees. 

89. The creation and filling of vacancics among trustees 
of such churches. 

90. Control of trustees by corporate meetings of such 
churches; salaries of ministers. 

91. Trustees of a church in connection with the United 
Brethren in Christ. 

92. Trusts for Shakers and Friends. 

93. Conveyance of trust property of Friends. 


§ 80. Application of this article —This article is not appli- 
cable to a Baptist church, a Congregational or Independent 
church, a Protestant Episcopal church, a Roman Catholic 
church or a Christian Orthodox Catholic church of the Eastern 
Confession. No provision of this article is applicable to a Re- 
formed church in America,a true Reformed Dutch church in 
the United States of America, a Presbyterian church in con- 
nection with the Presbyterian church in the United States of 


: 


RELIGIOUS CORPORATIONS LAW. 331 


America, a Reformed Presbyterian church, or to an Evangeli- 
cal Lutheran church, incorporated after October first, eighteen 
hundred and ninety-five, except as declared to be so applicable 
by the next preceding article of this chapter; this article is ap- 
plicable to an Evangelical Lutheran church incorporated be- 
fore October first, eighteen hundred and ninety-five, if the 
trustees thereof were then elective as such and so long as they 
continue to be elective as such. The next preceding article of 
this chapter is applicable to an Evangelical Lutheran church 
incorporated before October first, eighteen hundred and ninety- 
five, if its trustees were not then elective as such and so long 
as its trustees continue not to be elective as such. This article 
is applicable to churches of all other denominations. 
(Am’d, ch. 621 of 1897.] 


§ 81. Notice of meeting for incorporation.— Netice of a meet 
ing for the purpose of incorporating an unincerporated church, 
to which this article is applicable, shall be given as follows: 

The notice shall be in writing, and shall state, in substance, 
that a meeting of such unincorporated church will be held at its 
usual place of worship at a specified day and hour, for the pur- 
pose of incorporating such church and electing trustees thereof. 

The notice must be signed by at least six persons of full age, 
who are then members in good and regular standing of such 
church by admission into full communion or membership there- 
with, in accordance with the rules and regulations of such church, 
and of the governing ecclesiastical body of the denomination. or 
order, if any, to which the church belongs, or who have statedly 
worshipped with such church and have regularly contributed to 
the financial support thereof during the year next prior thereto, 
or from the time of the fermation thereof, 

A copy of such notice shall be posted conspicuously on the 
outside of the main entrance to such place of worship, at least 
fifteen days before the day 80 specified for such meeting, and 
shall be publicly read at each of the two next preceding regular 
meetings of such unincorporated church for public worship, at 
least one week apart, at morning service, if such service be 
held, on Sunday, if Sunday be the day for such regular meetings, 
by the first named of the following persons who is present 
thereat, to wit: The minister of such church, the officiating 
minister thereof, the elders thereof in the order of their age 
beginning with the oldest, the deacons of the chureh in the 


332 RELIGIOUS CORPORATIONS LAW, . ‘cea 


order of their age beginning with the oldest, any person quali. 
fied to sign such notice ; 

[See form, No. 41. gy oe 

L. 1813, ch. 60, § 30; R. S., Sth wae 1884, 

L. 1890, ch. 66; R. S., Sth ed. (supp.), 3290. 

L. 1858, ch. 803; R. S., Sth ed., 1893. 
_ The requirement of six signers of the notice is new. The contents of 
notice are more specific; but otherwise there is no substantial change. 

Where a society is divided into factions holding services at two places, 
either faction may incorporate, to the exclusion of the other, on giving 
the requisite notices, etc, at the places where each factton meets; and 
the corporation will succeed to the property of the society. A subse- 
quent attempt to incorporate by the other faction, although constituting 
a majority of the members, will be ineffectual. The Trustees of St. 
Jacob’s, ete, Ch. vy. George Bly, et al., 73 N. Y. 323. 

A formal dissolution held unnecessary under § 16 of ch. 60, L. 1813, 
before reincorporation; where a religious corporation has been dissolved 
through nonuser, or neglect to exercise its powers. First Soe. of M. HB. 
Ch. v. Brownell, 5 Hun, 464. Section 16 has not been re-enacted, but the 
same rule would probably be applied as to reincorporation under this 
chapter. : 

The signers of the notice are required to have the same qualifications 
as voters at corporate meetings. See §§ 82, 85.] 


§ 82. The meeting for incorporation.—‘At the meeting for 
incorporation held in pursuance of such notice, the following 
persons, and no others, shall be qualified voters, to wit: All 
persons of full age, who are then members, in good and regular 
standing of such church by admission into full communion or 
membership therewith, in accordance with the rules and regu- 
lations thereof, and of the governing ecclesiastical body, if any, 
of the denomination or order, to which the church belongs, or 
who have statedly worshipped with such church and have regu- 
larly contributed to the financial support thercof during the year 
next preceding such meeting, or from the time ue the formation 
thereof. 

The presence of a majority of such qualified voters, at least: 
six in number, shall be necessary to constitute a quorum of 
such meeting. The action of the meeting upon any matter or 
question shall be decided by a majority of the qualified voters 
voting thereon, a quorum being present. 


RELIGIOUS CORPORATIONS LAW. 333 


The first named of the following persons, who is present at 
-guch meeting shall preside thereat, to wit: The minister of | 
the church, the officiating minister thereof, the elders thereof 
in the order of their age, beginning with the oldest, the 
deacons thereof in the order of their age, beginning with the 
oldest, any qualified voter elected to preside. The presiding 
officer of the meeting shall receive the votes, be the judge of 
the qualifications of voters and declare the result of the votes 
cast on any matter. The polls of the meeting shall remain 
open for one hour, and longer, in the discretion of the presid- 
ing officer, or if required, by a majority of the voters present. 

Such meeting shall decide whether such unincorporated 
church shall become incorporated. If such decision shall be 
in favor’o? incorporation such meeting shall decide upon the 
name of the proposed corporation, the number of the trustees 
thereof, which shall be three, six or nine, and shall determine 
the date, not more than fifteen months thereafter, on which 
the first annual election of the trustees thereof after such 
meeting shall be held. Such meeting shall elect from the per- 
sons qualified to vote at such meeting, one-third of the number 
of trustees so decided on who shall hold office until the first 
annual election of trustees thereafter, one-third of such number 
of trustees to hold office until the second annual election of 
trustees thereafter, and one-third of such number of trustees to 
hold office until the third annual election of trustees thereafter. 

[L. 1813, ch. 60, §§ 3, 6; R. S., Sth ed., 1884. 
L. 1890, ch. 66; R. S., Sth ed. (supp.), 3280. 
L. 1876, ch. 329, §§ 2, 3, 4; R. S., 8th ed., 1910. 

The quorum clause is new. One presiding officer for the meeting is 
substituted for the two provided by present law. The qualification of 
yoters in Baptist churches is not substantially changed. The qualifica- 
tion of voters for other churches generally has remained unchanged 
since L. 1784, 7th Session, ch. 18, except for the amendment of L. 1867, 
ch. 656, striking out the wore “male;’” and by the present law is as 
follows: ‘Every person of full age who has statedly worshipped with 
such church, congregation or society and has formerly been considered as 
belonging thereto.” The indefinite character of this statement was illus- 
trated in People ex rel. Sturges v. Keese, 27 Hun, 484. The change pro- 
posed has the advantage of a uniform statement for all churches, and will 
tend to diminish doubt and controversy. By present law, trustees are 


334 RELIGIOUS CORPORATIONS LAW. Meee 


elected by plurality vote. This section of the revision requiries a major- 
ity. Original election of trustees for one, two and three years is sub- 
stituted for original election of whole number and classification by lot. 
The requirement that trustees be qualified voters is new as to all 
churches except Baptist. The provision that the number of trustees be 
three, six or nine, is substituted for “ not less than three nor more than 
nine,” to accord with the evident intention of the present law, which 
provides that the term of one-third shall expire each year. The fore- 
going is the revisers’ note, contained in their report to legislature of 1895. 

If at the meeting for incorporation, the officers directed by the statute 
to preside are not present, a member of the congregation shall prescribe. 
Lynch v. Pfeiffer, 110 N. Y. 33. 

The members of the congregation, and not merely the members of the 
Christian church connected with such congregation, are authorized to 
incorporate, and elect trustees, although they may have been excom- 
municated by the church authorities. Baptist Church in Hartford .v. 
'Witherell, 3 Paige, 296; and cases cited under § 84, post.] 


§ 83. The certificate of incorporatio: — The presiding officer of 
such meeting and at least two other persons present and voting 
thereat, shall execute and acknowledge a certificate of incorpora- 
tien, setting forth the matters so determined at such meeting, 
the trustees elected thereat and the terms of office for which 
they were respectively elected and the county, town, city or vil- 
lage in which its principal place of worship is or is intended to 
be located. On filing such certificate the members of such 
church and the persons qualified to vote at such meeting and 
who shall thereafter, from time to time, be qualified voters, at the 
corporate meetings thereof, shall be a corporation by the name 
stated in such certificate, and the persons therein stated to be 
elected trustees of such church shall be the trustees thereof, for 
the terms for which they were respectively so elected. 

[See form, No. 42. 

L. 1813, ch. 60, § 3; R. S., 8th ed., 1884. 
L. 1890, ch. 66; R. S., 8th ed. (supp.), 3290. 
1876, ch. 329, § 5; BR. S., 8th ed:, 1911: 

The qualified voters and members are expressly constituted the cor- 
poration. The language of the present law would seem to make the 
corporation consist of the trustees only; but the present law has been 
construed to make the members the corporation. See Robertson vy. 
Bullions, 11 N. Y. 248, and Cram y. Byan. Luth. is 386 N. Y. 161, and 
eases cited under § 2. So ae 





RELIGIOUS CORPORATIONS LAW. 335 


If trustees are named it will be considered a compliance with the 
statute that number be stated (Betts v. Betts, 4 Abb. N. C. 317), but it 
is the better practice to state the number. 

As to place of filing certificate, see § 3 and cases cited. 

The general qualification of incorporators, the naming of the corpora- 
tion and other general regulations as to certificates, are provided by 
general corporation law, §§ 3-9. 

The persons before whom acknowledgments may be taken are speci- 
fied in statutory construction law, § 15. The certificate must contain the 
names of the trustees and the corporate name, but a defect in the record 
can not be taken advantage of by a person who has contracted with 
the corporation. M. E., ete., Church y. Pickett, 19 N. Y. 482. 

A certificate reciting that the meeting for incorporation was composed 
of the male members of the congregation is valid, although female 
members were entitled to vote. If they voluntarily absented themselves 
the male members had the right to constitute the meeting. Lynch Vv. 
Pfeiffer, 110 N. Y. 33. 

A compliance with the statute will be presumed from long user under 
it. .Saints’ Church yv. Lovett, 1 Hall’s Superior Ct. Rep. 191. A certified 
copy of the certificate is evidence equally with the original Code of Civil 
Procedure, § 933.] 


§ 84. Time, place ana notice of corporate meetings.— The 


_ annual corporate meeting of every incorporated church to which 


this article is applicable, shall be held at the time and place 
fixed by or in pursuance of law therefor, if such time and place 
be so fixed, and otherwise, at a time and place to be fixed by its 
trustees. A special corporate meeting of any such church may 
be called by the board of trustees thereof, on its own motion or on 
the written request of at least ten qualified voters of such church. 
The trustees shall cause notice of the time and place of its annual 
corporate meeting, therein specifying the names of any trustees, 
whose successors are to be elected thereat, and, if a special 
meeting, specifying the business to be transacted thereat, to be 
given at a regular meeting of the church for public worship, at 
morning service, if such service be held, on each of the two succes- 
sive Sundays next preceding such meeting, if Sunday be the regu- 
lar day for such public worship, and public worship be had thereon, 
or otherwise at a regular meeting of such church for public 
worship oft each of two days, at least one week apart, next pre- 
ceding such meeting, or if no such public worship be held during 
such period, by conspicuously posting such notice, in writing, 


336 RELIGIOUS CORPORATIONS LAW. oe ¥ | 


upon the outer entrance to the principal place of worship of such 
church. Such notice shall be given by the minister of the 
church, if there be one, or if not, by the officiating minister 
thereof, if there be one, or if not, or if any such minister refuse 
to give such notice, by any officer of such church. But a special 
corporate meeting of an incorporated Presbyterian church, to 
elect a pastor of such church or to take action in reference to the 
dissolution of the relations of the pastor and the church, may be 
called only by the session of such church. They may call such 
meeting whenever they deem it advisable to do so, or upon the 
request to them, by petition, of a majority of the qualified voters 
of such corporation, they must call such meeting. They shall 

_ give notice of such meeting in either case, in the manner in this 
section provided in a notice of a special meeting. 


{See form, No. 43. 
L. 1813, ch. 60, §§ 6 9; R. S., Sth ed., 1886. 
L. 1826, ch. 47, $ 1; R. S., 8th ed., 1892. 
L. 1875, ch. 79, § 1° R. &., 8th ed., 1903. 
BL. 1876, ch. 329, § 3; R. S., Sth ed., 1910. 
, The previsions of the present law as to notice of meeting are amplified 
but not substantially changed. The provision, that trustees shall give 
notice of approaching expiration of term, is omitted here as unnecessary. 
The provision requiring a special corporate meeting of Pres. Ch. to 
elect pastor, etc., to be called by session only, is new in the statute. 
The rector of an incorporated church may be mandamused to give 
notice of the annual election. McLaurey y. Hartt (Sp. T.), 11 N. Y¥. Supp. 
A presiding officer prevented by violence from discharging his duties 
at a regular meeting may retire, with those who choose to follow him 
and conduct the meeting elsewhere. Field vy. Field, 9 Wend. 394.] 


§ 85. Organization and conduct of corporate meetings ; quali- 
fications of voters thereat.— At a corporate meeting of an in- 
corporated church to which this article is applicable the follow- 
ing persons and no others, shall be qualified voters, to wit: All 
persons of full age, who are then members in good and regular 
standing of such church by admission into full communion of 
membership therewith, in accordance with the rules and regula- 
tions thereof, and of the governing ecclesiastical body, if any, of 
the denomination or order to which the church belongs, or who 
have been stated attendants on divine worship in such church 
and have regularly contributed to the financial support thereof 
during the year next preceding such meeting; except that at a 
corporate meeting of any Methodist Episcopal church in the e-ty 
of Brooklyn, only persons who shall have then been members 
thereof for at least one year prior thereto shall be qualified 


. 





RELIGIOUS CORPORATIONS LAW. Vg ea oer 


voters; and any incorporated church in connection with the con- 
gregational denomination may at any annual corporate meeting 
thereof, if notice of the intention so to do has been given with the 
notice of such meeting, determine that thereafter only members 
of such church shall be qualified voters at corporate meetings 
thereof. The presence at such meetings of at least six persons 
qualified to vote thereat shall be necessary to constitute a 
quorum. The action of the meeting upon any matter or question 
shall be decided by a majority of the qualified voters voting 
thereon, a quorum being present. The first named of the follow- 
ing persons who is present at such meeting, shall preside thereat, 
to wit: The minister of such church, the officiating minister 
thereof; the officers thereof in the order of their age beginning 
with the oldest, any qualified voters elected therefor at the 
meeting. The presiding officer of the meeting shall receive the 
yotes, be the judge of the qualifications of voters and declare the 
result of the votes cast on any matter. The polls of an annual 
corporate meeting shall continue open for one hour, and longer 
in the discretion of the presiding officer, or if required, by a 
majority of the qualified voters present. At each annual cor- 
porate meeting, successors to those trustees whose terms of office 
then expire, shall be elected from the qualified voters by ballot, 
for a term of three years thereafter; provided, however, that the 
Methodist Episcopal church in the city of Brooklyn which is now 
or hereafter may become a beneficiary of the Brooklyn Church 
society by receiving from said society contributions to its current 
income, or by loan or loans, gift or gifts from the same, may elect 
to fill any vacancy or vacancies existing in its board of trustees 


-by expiration of term, or for any other cause, at any corporate 


meeting legally called, not to exceed at any time three members 
of said board of trustees, who shall have been nominated to such 
positions by the Brooklyn Church society, without regard to any 
qualifications for trustees required by this act, and such trus- 
tees or their successors, nominated and elected in the same 
manner, shall continue in office so long as said church shall be a 
beneficiary of said society. Notice of expiration of term of said 
trustees shall be given by the said church to the said society not 
less than one month before said expiration of term. 
Amended by chap. 969, L. 1896. In effect May 28, 1896. 


[L. 1813, ch. 60, §§ 3, 6, 7, 14; R. S., Sth ed., 1884, 
L. 1890, ch. 66; R. S., Sth ed. (supp.), 3290. 
L. 1876, ch. 329, § 4; R. S., Sth ed., 1911. 

The provisions as to certificate and record of meeting are omitted, as 
any church may be safely trusted to take care of its own records with- 
out statutory direction. A single presiding officer is substituted for two 
as by present law. As to changes in qualifications of voters see note 


to § 82. The exception as to Methodist Episcopal churches in Brooklyn’ 


is in accordance with L. 1813, ch. 60, § 7, as am. by L. 1875, ch. 597.] 


308 RELIGIOUS CORPORATIONS LAW. 


'VWoters.—Subject to the exception in this section as to Methodist Episco- 

pal churches in the city of Brooklyn and Congregational churches gener- 
ally, two classes of qualified voters are recognized by § 85, viz.: (1) Mem- 
bers of the church and (2) persons who have been stated attendants on 
divine worship and have regularly contributed to the financial support 
of the church for the preceding year. 

A member’s right to vote depends upon his connection with the 
particular society, and not with the denomination at large. Watkins 
v. Wilcox, 4 Hun, 220. 

The members of the church have no greater rights as corporators than 
the members of the congregation who steadily attend divine worship 
with them and contribute to the support of the church. Baptist Church 
in Hartford v. Witherell, 3 Paige, 296. 

Persons otherwise qualified do not lose their right to yote by reason 
of having renounced the doctrine of the ecclesiastical government of 
the church. Petty v. Tooker, 21 N. Y. 267. 

A religious corporation may, under its rules, exclude a member from 
spiritual privileges, but can not deprive him of his statutory rights as 
an incorporator. People vy. German Church, 53 N. Y. 1028 reversing 6 
Lans. 172; People v. Phillips, 1 Den. 388. 

Stated attendance means the personal présence of the voter at the 
religious meetings of the society. The regular attendance of members 
of his family is not sufficient. Casual attendance and regular contribu- 
tions will not constitute a person a yoter. People y. Tuthill, 31 N. Y. 550. 

Contribution and support must be according to the’usages and customs 
of the church, which implies that contribution must be of a vital and 
substantial character. Id. 

Contributions to the support of a charity conneeted with the church, 
or to a mission school, are not sufficient. Id. 

A court of equity has no power to require qualifications in electors, 
other than those prescribed by the statutes. Robertson y. Bullions, 11 
N. Y. 248. 

A member can not vote by proxy at meetings of a religious corpora- 
tion. Gen. Corp. L., % 21. 

The presiding officer may exact an oath of every person offering to 
vote. Gen. Corp. L., § 22. 


Legality of election.—The question of the legality of votes cast at 
a corporate election can not be determined by the inspectors (or presiding 
officer acting as such), after they have already made a certificate declar- 
ing certain persons elected. Hart v. Harvey, 32 Barb. 55. 

After the ballots are received, the rizht of the inspectors (or presiding 
officer acting as such) to inquire into their legality ceases. They must 
return the vote as cast. People v. White, 11 Abb. Pr. 168; Hart vy. Har- 
vey, 32 Barb. 55. 


RELIGIOUS CORPORATIONS LAW. 339 


An election of the trustees is valid, although the notice required by the 
statute was not given, if the election was fairly conducted and there 
is no complaint of want of notice. People v. Peck, 11 Wend. 604. 

A eertificate of election is presumptive evidence of election and can 
only be overcome by proof that the person holding it received less than 
a majority of the votes cast, unless the certificate shows upon its face 
that the person holding it was not legally elected. People v. Lacoste, 37 
N. Y. 192. Hart y. Harvey, 32 Barb. (Sp. T.) 55. 


§ 86. Changing date of annual corporate meetings.—An annual 
corporate meeting of an incorporated church to which this 
article is applicable, may change the date of its annual meeting 
thereafter. If such date sha!l next thereafter occur iess than six 
months after the annual meeting at which such change is made, 
the next annual meeting shall be held one year from such 
next recurring date. For the purpose of determining the terms 
of office of trustees, the time between the annual meeting at 
which such change is made and the next annual meeting there- 
after shall be reckoned as one year. 

[L. 1826, ch. 47, § 8; R. 8., 8th ed., 1893. 


L. 1875, ch. 79, § 1; R. S., 8th ed., 1903. 
Without change of substance.] 


§ 87. Changing number of trustees.—An incorporated church 
to which this article is applicable, may, at an annual corporate 
meeting, change the number of its trustees to three, six or nine, 
or classify them so that the terms of one-third expire each year. 
No such change shall affect the terms of the trustees then in 
office, and if the change reduces the number of trustees, it shall 
not take effect until the number of trustees whose terms of office 
continue for one or more years after an annual election, is less 
than the number determined upon. Whenever the number of 
trustees so holding over is less than the number so determined 
on, trustees shall be elected in addition to those so holding over, 
sufficient to make the number of trustees for the ensuing year 
equal to the number so determined on. The trustees so elected 
up to and including one-third of the number so determined on, 
shall be elected for three years, the remainder up to and includ- 


340 RELIGIOUS CORPORATIONS LAW. 


fng one-third of the number so determined on for two years and 
the remainder for one year. 


[L. 1813, ch. 60, § 9; R. S., 8th ed., 1887. 
. All after first sentence is new.] 


8 88. Meetings of trustees Two of the trustees of an incor- 
porated church, to which this article is applicable, may call a 
meeting of such trustees, by giving at least twenty-four hours’ 
notice thereof personally or by mail to the other trustees. A 
majority of the trustees lawfully convened shall constitute a 
quorum for the transaction uf business. In case of a tie vote at 
a meeting of the trustees, the presiding officer of such meeting 
shall, notwithstanding he has voted once, have an additicnal 
casting vote. 


[l. 1813, ch. GO, § 5; R.S., 8th ed., 1886. 

L. 1876, ch. 329, § 5; R. S., 8th ed., 1911. 

Without change of substance. See Gen. Corp. L., § 29, for quorum 
provision, etc] 


8 89. The creation and filling of vacancles among trustees of 
-gsuch churches If any trustee of an incorporated church to 
which this article is applicable, declines to act, resigns or dies, 
or having been a member of such church, ceages to be such mem- 
ber, or not having been a member of such church, ceases to be a 
qualified voter at a corporate meeting thereof, his office shall 
be vacant, and such vacancy may be filled by the remaining 
trustees until the next annual corporate meeting of such church, 
at which meeting the vacancy shall be filled for the unexpired 
term. 
[L. 18138, ch. 60, § 6; R. S., 8th ed., 1886. 
L. 1875, ch. 79, § 2; R. S., 8th ed., 1903. 


Ls. 1876, ch. 329, § 7; R. S., 8th ed., 1911. 
No substantial change] 


§ 90. Control of trustees by corporate meetings of such 
churches; salaries of ministers— A corporate meeting of an 
incorporated church, whose trustees are elective as such, may 
give directions, not inconsistent with law, as to the manner in 
which any of the temporal affairs of the church shall be admin- 


———— a CO 





RELIGIOUS CORPORATIONS LAW. 341 


istered by the trustees thereof; and such directions shall be 
followed by the trustees. The trustees of an incorporated 
church to which this article is applicable, shall have no power 
to settle or remove or fix the salary of the minister, or without 
the consent of a corporate meeting, to incur debts beyond what 
is necessary for the care of the property of the corporation; or to 
fix or change the time, nature or order of the public or social 
worship of such church, except when such trustees are also the 
spiritwal officers of such church. 
[L. 1813, ch. 60, § 8; R. S., 8th ed., 1887. 
L. 1876, ch. 329, § 6; R. 8., 8th ed., 1911. 
The express prohibition against settling or removing the minister, DoW 
applicable to Baptist churches only, is extended. 
Section 11 of general corporation law provides that by-laws adopted 
by the corporation shall control the action of its trustees. 
For powers of trustees in relation to the property of the corporation 
gee §§ 4, 5 and 11, ante, and notes. 
For powers of trustees in relation to minister, see note to § 5 under 
head “ Minister.”] 


§ 91. Trustees of a church in connection with the United 
Brethren in Christ.—If any church connected with the denomi- 
nation known as the United Brethren in Christ shall neglect 
or omit to elect trustees at any annual election ‘at which trus- 
tees should have been elected, the quarterly conference of the 
circuit, station or mission of such denomination may elect such 
trustees for full terms, or to fill vacancies, in accordance with 
the rules and usages’ of such denomination. 


[L. 1826, ch. 47, §1; R. S., Sth ed, 1892, 
Without change of substance.] 


§ 92. Trusts for Shakers and Friends.—All deeds or declara- 
tions of trust of real or personal property, executed and deliv- 
ered before January first, eighteen hundred and thirty, or since 
May fifth, eighteen hundred and thirty-nine, to any person in 
trust for any united society of Shakers, or heretofore executed 
and delivered,shall be vested in the trustees* the legal estates and 
religious society of Friends, shall be valid. Trusts of real or 
personal property, for the benefit and use of the members of any, 





*So in the original. 


342 RELIGIOUS CORPORATIONS LAW. 


anited society of Shakers, or of any meeting of the religious 
society of Friends, may hereafter be created, according to the 
religious constitution of such society of Shakers, er the regula- 
tions and rules of disciptine of such society of Friends. Such 
deeds or declarations of trust, heretofore or hereafter executed 
and delivered, shall vest in the trustees the legal estates and 
interests purported to be conveyed or declared thereby, to and 
for the uses and purposes declared therein; and such legal 
estates and trusts, and all legal authority with which the orig- 
inal trustees were vested by virtue of their appointment and con- 
ferred powers, shall descend to their successors in office or trust, 
who may be chosen in conformity to the constitution of such 
society, or the directions of such meeting. This section does 
not impair or diminish the rights of any person, meeting or asso- 
ciation claiming to be a meeting of the religious society of 
Friends, which such person, meeting or association claiming to 
be a meeting, had to any real or personal property held in trust 
for the use and benefit of any meeting of such society, before the 
division of such society which took place at the annual meeting 
held in the city of New York in May, eighteen hundred and 
twenty-cight. No society of Shakers, or meeting of Friends, shall 
become beneficially interested in real or personal property, the 
clear annual value or income of which exceetls twenty-five thou- 
sand dollars. No person shall be a trustee at the same time, 
of more than oue society of Shakers or meeting of Friends. A 
society of Shakers includes all persons of the religious belief of 
the people called Shakers, resident within the same county. | 

[L. 1839, ch. 174; R. S., Sth ed., 2441. 

L. 1839, ch. 184; R. S., 8th ed., 2 

Without change in substance. 

The Shaker community may be sued through its trustees, designating 
the defendant as ‘‘ trustees of the mutual society called Shakers.” The 
trustees are to be regarded as a corporate body holding property in 
trust for the society. White vy. Miller, 71 N. Y. 118.] 


§ 93. Conveyance of trust property of Friends.—The trustee 
or trustees, or survivor of any trustees, of any meeting of the 
religious society of Friends, appointed pursuant to the last pre- 
ceding section, may eli, convey and grant, or demise any or all 


RELIGIOUS CORPORATIONS LAW. 343 


of the trust property described in said trust deed or declaration 
of trust, to any person absoiutely or in trust for such meetiag, 
whenever any meeting of said society by resolution so directs. 
Any conveyance of real estate or property so held in trust by a 
meeting of the religious society of Friends, which is hereafter 
made in pursuance of a resolution of such meeting as provided 
herein, shall be as valid and effectual forthe conveyance of the 
title of any real estate so held in trust, as if the heirs of any 
trustee who has died prior to the passage of sueh resolution had 
joined in the execution of such conveyance or demise. Any 
instrument for the sale or demise of such property shall embody 
such resolution, and be executed by such trustee or trustees; 
and in such acknowledgment such trustee or trustees shall 
make an affidavit that the person or persons executing such con- 
veyance or demise are the trustee or trustees of the trust prop- 
erty, and that the resolution embodied in such conveyance or 
demise was duly passed by such meeting. Such affidavit shall 
be prima facie evidence of the facts therein stated. 


[L. 1839, ch. 184, § 4; R. S., 8th ed., 2442, 
Without chan§$e of substance.] 


eens 


ARTICLE VIII. 


Special Provisions for the Incorporation and Government of 
Two or More Unincorporated Churches as a Union Church. 


Section 100. Joint meeting for the purposes of incorporation. 
101. Government of incorporated wnion churches, 


Section 100. Joint meeting for the purposes of incorporation.— 
Two or more unincorporated churches, which separately agree 
on a plan of union and determine to meet together for the pur- 
pose of being incorporated as a union church, may be incorpo- 
rated as a union chureh in pursuance of the provisions of the 
next preceding article, and thereafter such union cburch shall 
be governed by the general provisions of such article, as near 
as may be, except as otherwise provided in this artiele. A notice 
of such joint meeting shall be given to the congregation of each 


344 RELIGIOUS CORPORATIONS LAW. 


church, in pursuance of the provisions of the next preceding arti- 
cle of this chapter, relating to notice of meeting for incorpora- 
tions in every respect, as if it were a notice of a meeting for the 
separate incorporation of such church under such article, except 
that the notice shall state in substance that a joint meeting of 
such incorporated churches, which shall be specified in the notice, 
will be held for the purpose of incorporating such churches as 
a union church, and electing trustees thereof at a time and place 
speaified in the notice, which place may be the usual place of 
worship of either of such churches or any other reasonably con- 
venient place. Such notice must be signed by at least six per- 
sons from each of such churches who would be authorized to 
sign a notice for the meeting of each church, respectively, for the 
purpose of incorporating it under such article. 

The provisions of the next preceding article of this chapter 
shall be applicable to the organization and conduct of such meet- 
ing, the matters to be determined upon and the certificate of 
incorporation to be executed and filed accordingly, except that 
the presiding officer of such joint meeting shall be the oldest 
person present at such meeting who would be entitled to preside 
at a meeting of either of such churches singly for the purposes of 
incorporation in pursuance of such article. All persons who 
would be qualified to vote at such meeting of either of such 
churches held singly, shall be qualified voters at such joint meet- 
ing, and the number of trustees of the union church after incor- 
poration, to be selected from each such church, may be agreed on 
by such unincorporated churches, and the trustees shall be 
selected by each of such churches accordingly. 

The certificate of incorporation shall set forth the plan of 
union agreed on and the number of trustees of the incorporated 
union church te be selected by each unincorporated chureh. 

[See form, No. 44, 


L. 1881, ch. 327, & 1; R. S., 8th ed., 1911, amplified without material 
ehange of substance. 


See notes to sections of preceding article] 


§ 101. Government of incorporated union churches.—Any 
union church or society having a common place of worship or 
holding property belonging jointly to the several societies com- 


RELIGIOUS CORPORATIONS LAW. 345 


posing the same, but the sole right of occupancy of which is 
reserved to each of them in proportion to their interest in such 
property, or the money originally paid therefor by each, or in 
accordance with their plan of union agreed on, may, if any one or 
more of the churches or societies comprising such union church 
or society has ceased to exist, on the request of such remaining 
churches er society, redistribute and divide the time of occu- 
pancy among such remaining societies in proportion to their con- 
tributions to such property respectively, or in accordance with a 
new plan of union agreed on by them. Such redistribution shall 
be made by the trustees of said union church or society on writ- 
ten notice to the societies which it is alleged have ceased to exist; 
but no such society shall be deemed to have ceased to exist unless 
it has failed or neglected for a period of five consecutive years 
next preceding such request for redistribution, to hold meetings 
and have a clerk or secretary, and keep a list or registry of its 
members, or to have preaching, prayer or conference meetings, or 
other religious services in keeping with the usages of ihe denomi- 
nation to which it belongs. 

Any one of the societies composing a union church or society, 
which shall have built a church edifice in the same village or 
neighborhood in which it holds its religious services, shall not 
thereby lose or forfeit in any way any of its rights or privileges 
in such union society, and the maintaining of divine worship, 
or contributing to its support in its own building, shall be 
regarded the same as if it held its meetings in the church build- 
ing of such union societies. Any notice for the election of trus- 
tees of the union society or for any other purpose which the law 
requires to be read or given at the time of divine service, may be 
read or given in the church edifice so built by any one of such 
societies, if at the time religious services are not held in the 
church edifice of such union society. But such notice must be 
posted on the outer door of such union church edifice at least 
fifteen days before the meeting. If any society composing any 
such church union or society has a greater interest in the occu- 
pancy of the church building than others, unless the several 
churches composing the union church or society have agreed other: 
wise, the number of trustees shall be odd, and the trustees shall 


346 RELIGIOUS CORPORATIONS LAW. 


he elected from such societies in proportion to their respective 
interests in the union church or society, as nearly as may be. 
Any society composing such union church or society, which has 
built for itself a church edifice and become incorporated, may sell 
its interest and right of occupancy in such union society, and 
convey the same, when authorized so to do by a two-thirds vote 
of the voters thereof qualified to vote for union trustees, at a 
special meeting called for that purpose. The proceeds of such 
gale shall be used for the benefit of its chureh property, 


[L. 1881, ch. 327, §§ 1-6; R. S., 8th ed., 1911, 
Without change of substance.] 


ARTICLE IX. 


Laws Repealed; When to Take Efféct. 


Seetion 110. Laws repealed. 
111. When to take effect. 
§ 110. Lawsrepealed.—Of the laws enumerated in the schedule 
hereto annexed, that portion specified in the last column is 
repealed. 


[As to effect of repeal, see general corporation law, §§ 35-36; statutory 
construction law, §§ 31-33; and notes to $ 2 of religious corporation law.] 


§ 111. When to take effect— This chapter shall take effect 
October 1, 1895. 


Schedule of Laws Repealed, 
Revised laws of 1813, ch. 60, entitled “An act to provide for 
the incorporation of religious societies.” All. ; 
Laws of — Chapter. Sections, 


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RELIGIOUS CORPORATIONS LAW. 


Schedule of Laws Repealed — (Continued), 
Laws of— Chapter. Sections. 
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348 RELIGIOUS CORPORATIONS LAW, | 


Schedule of Laws Repealed — (Continued), 


Laws of ~ Chapter. ; Sections, 
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LAWS RELATING TO RELIGIOUS CORPORA- 
TIONS. 





L, 1854, Chapter 218—An act for the incorporation of societies to 
establish free churches. 


Section 1. Corporation, how formed.— Any seven or more 
persons of full age, citizens of the United States, and a majority 
of them being residents of this state, who shall associate themr 
selves for the purpose of founding and continuing one or more 
free churches, may make, sign, and acknowledge, before any 
officer authorized to take the acknowledgment of deeds of land 
to be recorded in this state, and may file in the office of the 
secretary of state, and also of the clerk of the county in which 
any such church is to be established, a certificate in writing, in 
which shall be stated the name or title by which such society 
shall be known in the law, the purpose of its orgamization, and 
the names of seven trustees, of whom not less than five shall be 
persons who are not ministers of the gospel or priests of any 
denomination, to manage the same; but such certificate shall not 
be filed, unless with the written consent and approbation of a 
justice of the supreme court of the district in which any euch, 
church shall be intended to be established, or in the city of New 
York of a judge of the superior court of the said city, to be 
indorsed on such eertificate, 


§ 2. Rights, powers and limitations.— Upon the filing of such) 
certificate, the persons named therein as trustees, and their suc- 
cessors, being citizens of the United States and residents of this 
state, shall be a body politic and corporate, with all the rights, 
powers and duties, and subject to all the restrictions and obliga- 
tions and other provisions, so far as the same may be applicable 
and consistent with this act, specified and contained in the act 


350 LAWS RELATING TO RELIGIOUS CORPORATIONS. ( 


entitled “An act for the incorporation of benevolent, charitable, 
scientific and missionary societies,” passed April 12, 1848, and 
the act amending the same, passed April 7, 1849, except that the 
limitatian in the first of the said acts of the value of the real 
estate that may be held by any society in the city or county of 
New York, incorporated under this act, shall not be applicable 
to anv church edifice erected or owned by such. society, or the 
lot of ground on which the same may be built; and except that 
the provision in the first of the said acts, in relation to the per 
sonal liability of the trustees, shall be applicable only to the 
trustees who shall have assented to the creation of any debt. 


§ 3. Vacancies.— Any vacancies occurring in the said board 
of trusiees shall be supplied by the remaining trustees at any 
legal meeting of the members; but there shall always be at 
least five members of the board who are not ministers of the 
gospel or priests of any denomination, 


§ 4. Seats and pews to be free.—The seats and pews in 
every church, building or edifice, owned or occupied by any cor- 
poration organized under this act, shall be forever free for the 
occupation and use, during public worship, of all persons choos- 
ing toi occupy the same, and conducting themselves with pro- 
priety, and no rent, charge or exaction shall ever be made or 
demanded for such occupation or use; nor shall any real estate 
belonging to any such corporation be sold or mortgaged by the 
trustees thereof, unless by the direction of the supreme court, to 
be given in the same manner and in the like cases as provided by 
law in relation to religious incorporations. 


L. 1872, Chapter 424—An act to provide for the dissolution of religious 
societies, except in the city and county of New York, and for the sale 
and disposition of the proceeds of the property of such socities, 

Section 1. When and how religious societies may be dis- 
Solved and property sold; proceeds, how disposed of.—When- 
ever any religious society incorporated by law shall cease to act 
in its corporate capacity and keep up the religious services, it 


‘LAWS RELATING TO RELIGIOUS CORPORATIONS. 351 


shall be lawful for the supreme court of this state, upon the appli- 
cation of a majority of the trustees thereof incorporated by law, 
except in the city and county of New York, in case, said court 
shall deem it proper so to do, to order and decree a dissolution 
of such religious society, and for that purpose to order and 
direct a sale and conveyance of any and ail property belonging 
to such society, and after providing for the ascertaining and pay- 
ment of the debts of such. society, and the necessary costs and 
expenses of such sale and proceedings for dissolution, so far 
as the proceeds of such sale shall be sufficient to pay the same; 
such court may order and direct any surplus of such proceeds 
remaining after paying such debts, costs and expenses, to be 
devoted and applied to any such religious, benevolent, or charit- 
able objects or purposes as the said trustees may indicate by their 
petition and the said court may approve. 


§ 2. Petition, what to contain.— Such application to the said 
court shall be made by petition, duly verified by said trustees, 
which petition shall state the particular reason or causes why 
such sale and dissolution are sought; the situation, condition, 
and estimated value of the property of said society or corporation, 
and the particular object or purposes to which it is proposed to 
devote any surplus of the proceeds of such property; and such 
petition shall, in all cases, be accompanied with proof that notice 
of the time and place of such intended application to said court, 
has been duly published once in each week for at least four 
weeks successively, next preceding such application, in a news- 
paper published in the county where such society is located. 


§ 8. When members may make the application-—-In case 
there shall be no trustees of such religious society residing in 
the county in which such society is located, such application may 
be made, and such proceedings taken, by a majority of the mem- 
bers of such religious society residing in such county. 

[No meeting of the board of trustees of a religious society is necessary 


to authorize the application of a majority of the trustees for the dis- 
solution of a society under chapter 424 of the Laws of 1872, nor is it 


352 LAWS RELATING TO RELIGIOUS CORPORATIONS. 


essential that there should be a meeting of the society to authorize such 
an application, except to show the court that.a dissolution is favored 
by a majority. It is no objection to an order made by the court for a 
dissolution of a religious corporation that it is contrary to the discipline 
of the church, if it is authorized by statute. Matter of Third M. H. 
Church, 67 Hun, 86. 

Upon dissolution, the surplus funds arising from ‘legacies, etc., should 
be disposed of as the court directs, carrying out as far as possible any 

trusts attached thereto. Matter of Orthodox Congregational Ch, 6 Abb, 


N. ©. 398] 


ee 


PROVISIONS OF PENAL CODE, 


Relating to Religious Corporations, and the Observance 
of Sunday. 





§ 259. The Sabbath The first day of the week being by 
general consent set apart for rest and religious uses, the law 
prohibits the doing on that day of certain acts hereinafter 
specified, which are serious interruptions of the repose and 
religious liberty of the community. 


§ 260. Sabbath breaking.—A violation of the foregoing pro- 
hibition is Sabbath breaking. 





§ 263. Labor prohibited All labor on Sunday is prohibited, 
excepting the works of necessity and charity. In works of 
necessity or charity is included whatever is needful during the 
day for the good order, health or comfort of the community. 


§ 264. Persons observing another day as a Sabbath.— It is 
a sufficient defense to a prosecution for work or labor on the 
first day of the week, that the defendant uniformly keeps another 
day of the week as holy time, and does not labor on that day, 


‘and that the labor complained of was done in such manner as 


not to interrupt or disturb other persons in observing the first 
day of the week as holy time. 


§ 265. Pub‘ic sports.—All shooting, hunting, fishing, playing, 
horse-racing, gaming or other public sport, exercises or shows, 


‘upon the first day of the week, and all noise disturbing the 


peace of the day, are prohibited. 


§ 266. Trades, manufactures, and mechanical employments.— 
All trades, manufactures, agricultural or mechanical employ- 
ments upon the first day of the week are prohibited, except 


354 LAWS RELATING TO RELIGIOUS CORPORATIONS. 


that when the same are works of necessity, they may be per 
formed on that day, in their usual and orderly manner, $0 as 
not to interfere with the repose ahd religious ,iberty of the 
community. 


§ 267. Public traffic—All manner of public selling or offering 
for sale of any property upon Sunday is prohibited, except that 
articles of food may be sold and supplied at any time before ten 
o’clock in the morning, and except also that meals may be sold 
to be eaten on the premises where sold or served elsewhere by 
caterers; and prepared tobacco, milk, ice and soda water, in 
places other than where spirituous or malt liquors or wines are 
kept or offered for sale, and fruit, flowers, confectionery, news- 
papers, drugs, medicines and surgical appliances may be sold 
in a quiet and orderly manner at any time of the day. 


Amended by chap. 648, L. 1896, In effect May 14 1896, 


§ 268. Serving process.—All service of legal process of any 
kind whatever, upon the first day of the week, is prohibited, 
except in cases of breach of the peace, or apprehended breach of 
the peace, or when sued out for the apprehension of a person 
charged with crime, or except where such service is specially 
authorized by statute. Service of any process upon said day 
except as herein permitted, is absolutely void for any and every 
purpose whatever. 


§ 269. Sabbath breaking.—Sabbath breaking is a mis- 
demeanor, punishable by a fine not less than five dollars 
and not more than ten dollars, or by imprisonment in a county 
jail not exceeding five days, or by both, but for a second or other 
offense, where the party shall have been previously convicted, 
it shall be punishable by a fine not less than ten dollars and 
not more than twenty dollars, and by imprisonment in a county 
jail not less than five nor more than twenty days. 


§ 270. Forfeiture of commodities exposed for sale.—— In addi- 
tion to the penalty imposed by the last section, all property and 
commodities exposed for sale on the first day of the week in 
violation of the provisions of this chapter shall be forfeited. 


i aa 


LAWS RELATING TO RELIGIOUS CORPORATIONS, 355: 


Upon conviction of the offender by a justice of the peace of a 
county, or by any police justice or magistrate, or by a mayor, 
recorder or alderman of a city, such officer shall issue a warrant 
for the seizure of the forfeited articles, which, when seized, shall 
be sold on one day’s notice, and the proceeds paid to the over- 
seers of the poor for the use of the poor, of the town or city. 


§ 971. Remedy for maliciously serving process.-— Whoever 
maliciously procures any process in a civil action to be served on 
Saturday, upon any person who keeps Saturday as holy time, and 
does not labor on that day, or serves upon him amy process 
returnable on that day, or maliciously procures any civil action 
to which such person is a party to be adjourned to that day for 
trial, is guilty of a misdemeanor, 


§ 272. Compelling adoption of a form of beliefi— An attempt 
by means of threats or violence, to compel any person to adopt, 
practice or profess a particular form of religious belief, is a 
misdemeanor. 


§ 273. Preventing performance of religious act—A person 
who willfully prevents by threats or violence another person from 
performing any lawful act enjoined upon or recommended to 
such person by the religion which he professes, is guilty of a 
misdemeanor, 


§ 274. Disturbing religious meetings—A person who willfully 
disturbs, interrupts or disquiets any assemblage of people met 
for religious worship, by any of the acts enumerated in the 
next section, is guilty of a misdemeanor. 


[See notes at end of penal provisions.] 


§ 975, Definition of the offense— The following acts, or any 
of them, constitute disturbance of a religious meeting: 

1. Uttering any profane discourse, committing any rude or 
indecent act, or making any unnecessary noise, either within 
the place where such meeting is held, or so near it as to disturb 
the order and solemnity of the meeting; 

2. Engaging in, or promoting, within two miles of the place 
where a religious meeting is held, any racing of animals or gam- 


356 LAWS RELATING TO RELIGIOUS CORPORATIONS. 


ing of any description; or elsewhere than in a city or village 
keeping open any huckster shop, inn, store or grocery, in any 
other place than that in which such business shall have usually 
been carried on; or eleswhere than in a city exhibiting within 
the distance aforesaid any shows or plays, unless the same shalt 
have been duly licensed by the proper authorities; ; 

3. Obstructing in any manner, without authority of law, within 
the like distance, free passage along a highway to the place of 
such meeting. 


§ £76. Processions and parades on Sunday.— All 
processions and parades on Sunday in. (oany (iecicy, 
excepting only funeral processions for the actual burial of the 
dead, and processions to and from a place of worship in comnec- 
tion with a religious service there celebrated, are forbidden; and 
in such excepted cases there shall be no music, fireworks, dis- 
charge of cannon or firearms, or other disturbing noise. At a 
military funeral, and at the burial of a national guardsman, or 
of a deceased member of an association of veteran soldiers, or 
of a disbanded militia regiment, or of a secret fraternal society, 
music may be played while escorting the body, but not within 
one block of a place of worship where service is then celebrated. 
A person willfully violating any provision of this section is pun- 
ishable by fine not exceeding twenty dollars or imprisonment 
not exceeding ten days, or by both. (Thus amended, L. 1895, ch. 
778.) 


§ 277. Theatrical and other performances.—- The performance 
of any tragedy, comedy, opera, ballet, farce, negro minstrelsy, 
negro or other dancing, wrestling, boxing with or without gloves, 
sparring contest, trial of strength, or any part or parts 
therein, or any circus, equestrian or dramatic performance or 
exercise or any performance or exercise of jugglers, acrobats, 
club performances or rope dancers on the first day of the week 
is forbidden; and every person aiding in such exhibition, perform- 
ance or exercise by advertisement, posting or otherwise, and 
every owner or lessee of any garden, building or other room, 


SS Sm nn ale ee eee — 


* 


a. 


f 
at) 





LAWS RELATING TO RELIGIOUS CORPORATIONS, 357 


place or structure, who leases or lets the same for the purpose 
of any such exhibition, performance or exercise, or who 
assents to the use of the same, for any such purpose, if it be so 
used, is guilty of a misdemeanor. In addition to the punishment 
therefor provided by statute, every person violating this section 
is subject to a penalty of five hundred dollars, which penalty 
“The Society for the Reformation of Juvenile Delinquents ” in the 
city of New York, for the use of that society, and the overseers of 
the poor in any other city or town, for the use of the poor, are 
authorized in the name of the people of this State, to recover. 
Besides this penalty, every such exhibition, performance or 
exercise, of itself, annuls any license which may have been pre- 
viously obtained by the manager, superintendent, agent, owner 
or lessee, using or letting such building, garden, room, place or 
other structure, or consenting to such exhibition, performance 
or exercise. 


§ 650. Property in house of worship, etc.— A person, who 
willfully and without any authority, breaks, defaces or otherwise 
injures any house of religious worship, or any part thereof, or any 
appurtenance thereto, or any book, furniture, ornament, musical 
instrument, article of silver or plated ware, or other chattel kept 
therein for use in connection with religious worship, is guilty of 
felony. 


Any person, including a member or pewholder, disturbing a religious 
meeting may be removed therefrom by the application of force sufficient 
for that purpnse. It is not necessary that the disturbance should be 
willful. Wall v. Lee, 34 N. Y. 141. 

But a regulation that a person shall not go out during service is a 
restraint on personal liberty, and an action for assault may be main- 
tained against the officer who attempts to enforce it. People v. Brown, 
1 Wheeler’s Cr. Ca. 124. 

An action may be brought by the religious corporation against a rail- 
road company for a nuisance, in running cars and engines, ringing 
bells, ete., in the vicinity of the meeting-house, which so annoy and 
molest the congregation worshipping as greatly to depreciate the value 
of the house as a place of worship. First Baptist Ch. v. Schenectady, 
ete., R. R., 5 Barb. 79. But in First Baptist Ch. v. Utica, etc, R.*R. 
Co., 6 Barb. 313; held, that the trustees being owners of the building 
could not bring an action for the same cause; that the damages to the 
property are too remote. 


358 LAWS RELATING TO RELIGIOUS CORPORATIONS. 


L. 1895, Chapter 823 — An act to regulate barbering on Sunday. 

Section 1. Any person who carries on or engages in the busi- 
ness of shaving, hair cutting or other work of a barber on the 
first day of the week, shall be deemed guilty of a misdemeanor, 
and upon conviction thereof shall be fined not more than five 
dollars; and upon a second conviction for a like offense shall 
be fined not less than ten dollars and not more than twenty-five 
dollars, or be imprisoned in the county jail for a period of not 
less than ten days, nor more than twenty-five days, or be punish- 
able by both such fine and imprisonment at the discretion of 
the court or magistrate; provided, that in the city of New 
York, and the village of Saratoga Springs, barber shops or 
other places where a barber is engaged in shaving, hair cutting 
or other work of a barber, may be kept open, and the work 
of a barber may be performed therein until one o’clock of the 
afternoon of the first day of the week. 

§ 2. This act shall take effect om the first day of June, 
eighteen hundred and ninety-five, 


APPENDIX TO THE RELIGIOUS CORPORATIONS LAW 


CONTAINING THE 


Laws RepeALED THEREBY, 





(Laws 1813, ch. 60; R. S., 8th ed., 1881.) 


Section 1. (As am. by L. 1868, chap. 803) It shall be lawful for 
not less than six male person, of full age, belonging to any 
ehurch or congregation in communion with the Protestant Epis- 
copal church in this State, not already incorporated, to meet at 
any time at the usual place of public worship of such church or 
congregation, for the purpose of incerporating ‘themselves under 
this act. 


[Section 30 of revision, without change of substance.] 


2. A notice of such meeting, specifying its object, and the 
_time and place thereof, shall be publicly read in tbe time of 
morning service, on two Sundays next previous thereto, by the 
rector or officiating minister, or, if there be none, by any other 
person belonging to such church or congregation; and shall also 
be posted in a conspicious place on the outside door, near the 
main entrance to such place of worship. 


[Section 30 of revision, without change of substance. 


8. The rector, or if there be none, or he be necessarily absent, 
then one of the church wardens or vestrymen, or any other per- 
son called to the chair, shall preside at such meeting, and shall 
receive the votes. 


[Section 30 of revision, which provides that the officiating 
minister shall preside, or if there be none or he be absent, any 
qualified voter.} a 


4, The persons entitled to vote at such meeting shall be the 
male persons of full age belonging to the church or congrega- 
tion, qualified as follows, and none others ; 


360 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


First. Those who have been baptised in the Protestant Episco- 
pal church, or who have been received therein either by the rite 
of confirmation or by receiving the holy communion; or 

Seeond. Those who have purchased, and for not less than 
twelve months next prior to such meeting, have owed a pew or 
seat in such church; or who, during the same period of time, have 
hired and paid for a pew or seat in such church; or who, during 
the whole period aforesaid, have been contributors in money to 
the support of such church. 


[Section 30 of revision, in which the qualification of voters 
are materially changed.J 


5. The persons so qualified shall, at such meeting, by a 
majority of votes, determine: fi 

First. The name or title by which such church or congrega- 
tion shall be known in law. 

Second. On what day in Easter week an annual election for 
church wardens and vestrymen shall thereafter take place. 

Third. What number of vestrymen, not less than four or more 
than eight, shall annually be elected, and shall, together with 
the rector (if there be one), and the two church wardens, consti- 
tute the vestry of the church. 

Fourth. And shall, by a majority of votes, eleet two church 
wardens and the number of vestrymen that it shall have been 
determined are to be annually elected; which church wardens 
and vestrymen thus elected shall serve until the pext regular 
election. ‘ 


[Section 380 of revision, which provides that the annual elec- 
tion shall be on a secular day of the week beginning with the 
first Sunday in Advent; that the number of vestrymen shall 
be three, six or nine, elected so that the terms of one-third shall 
expire annually; and that the wardens shall be elected so that 
the term of one shall expire annually.J 


6. The polls shall continue open for one hour, and longer, in 
the discretion of the presiding officer, or, if required, by the vote 
of a majority of voters present. 


[Section 30 of revision, without change of substance. } 


7. The presiding officer, together with two other persons, shall 
make a certificate under their hands and seals, of: 

First. The church wardens and vestrymen so elected. 

Second. Of the day in Easter week so fixed for the annual elee- 
tion of their successors, 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 361 


Third. Of the number of vestrymen (not less than four nor more 
than eight) so determined upon to be annually elected to consti- 
stitute part of the vestry. 

Fourth. Of the name or title by which such church or congre- 
gation shall be known in law. Which certificate being duly 
acknowledged, or the execution and acknowledgment thereof 
being duly proven before any officer authorized to take the 
acknowledgment or proof of deeds or conveyances of real estate, 
to be recorded in the county where such church or place of wor- 
ship of such congregation shall be situated, shall be recorded by 
the clerk of such county, or by the officer whose duty it is, or may 
hereafter be made, to record such instruments in the county in 
which such church or place of worship may be situated, in a book 
to be by him kept for such purpose. 


[Section 31 of revision, without substantial change, except 
that ihe certificate is required to contain more details, and to 
state the date of the annual election, the number of vestrymen, 
etc, chosen, in accordance with the action of the meeting. J 


8. The church wardens and vestrymen so elected, and their 
successors in office, of themselves (but if there be a rector, then 
together with the rector of such church or congregation) shall 
form a vestry, and shall be the trustees of such church or congrce 
gation; and they and their successors shall thereupon by virtue 
of this act, be a body corporate, by the name or title expressed 
in such certificate. 


[Section 31 of revision, which expressly makes the qualified 
voters and members the corporation instead of the vestry, in 
accordance with interpretation of the Court of Appeals in Rob- 
ertson v. Bullions, 11 N. Y., 248; Cran vy. Evan. Luth. Soc., 36 
Ni Y., 162.] 


9. The male persons qualified asaforesaid provided they shall also 
have belonged to such church or congregation for twelve months 
immediately preceding, shall, in every year’ thereafter, on the 
day in Easter week so fixed for that purpose, elect two church 
wardens and as many vestrymen (not less than four, nor more 
than eight) as shall have been legally determined to constitute 
part of the vestry. 


[Section 33 of revision. The time of meeting is changed to a 
secular day in the week beginning with the first Sunday in 
Advent; the qualifications of voters are changed, and but one- 
third of the vestrymen and one warden are elected annually.] 


362 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


j0. Notice shall be given of such election by the rector, if there 
be one, or if there be none, or he be absent, by the officiating 
minister, or bv a church warden for two Sundays next previous 
to the day so fixed, in the time of divine service. 


{Section 83 of revision, without change of substance.] 


11. Whenever a vacancy in the board so constituted, shall 
happen by death or otherwise, the vestry shall order a special 
election to supply such vacancy; of which notice shall be given 
in the time of divine service, at least ten days previous thereto. 


[Section 32 of revision, which empowers the vestry to fill 
vacancies, until the next annual election, when it is filled for the 
remainder of the unexpired term.] 


12. The notice of any election, stated or otherwise, shall 
specify the place, day and hour of holding the same. ‘The 
provisions contained in the preceding sixth clause shall apply 
to all elections. 


f Section 35 of revision, without change of substance. 


13. An election to supply a vacancy, and also the stated 
annual election, shall be holden immediately after morning ser- 
vice; and at all such elections, the rector, or if there be none 
or he be absent, one of the church wardens selected for the 
purpose by a majority of the duly qualified voters present; or 
if no warden be present, a vestryian (selected in like manner), 
shall preside, and receive the votes of the electors, and be the 
returning officer; and shall enter the proceedings in the book 
of the minutes of the vestry, and sign his name thereto, and offer 
the same to as many electors present as he shall think fit, to be 
by them also signed and certified. 


[Section 83 of revision, without change of substance.] 


14, The church wardens and vestrymen chosen at any of the 
said elections shall hold their offices uatil the expiration of the 
year for which they shall be chosen, and until others are chosen 
in their stead; and shall have power to call and induct a rector 
to such church or congregation, as often as there shall be a 
vacancy therein, and to fix his salary or compensation. 


[Section 32 and 383 of revision. Section 33 provides for the 
annual election of one-third of the vestrymen for three years 
and one warden for two years. Section 32 provides that the 

45 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 363 


vestry, subject to the canons of the church may elect rector 
and fix his compensation.] 


15. No board or meeting of such vestry shall be held, unless 
at least three days’ notice thereof shall be given in writing, 
under the hand of the rector or one of the church wardens; 
except that for the first meeting after an election, twenty-four 
hours’ notice shall be sufficient; and no such board shall be com- 
petent to transact any business unless the rector, if there be one, 
and at least one of the church wardens and a majority of the 
vestrymen be present. But if the rector be absent from the 
State, and shall have been so absent for over four calendar 
months, or if the meeting has been called by the rector, and he 
be absent therefrom, the board shall be competent to transact 
all business, if there be present one church warden and a major- 
ity of the vestrymen; except that in the absence of the rector, 
no measure shall be taken for effecting a sale or disposition of 
‘he real property, nor may any sale or disposition of the capital 
r principal of the personal estate of such corporation be made, 
nor any act done which shall impair the rights of such rector. 


[Section 32 of revision, without change of substance, except 
that the rector, both church wardens and one less than a 
majority of the vestrymen are made a quorum also.} 


16. The rector, if there be one, and if not then the church war- 
den present, or if both the church wardens be present, then the 
church warden who shall be called to the chair by a majority 
of votes, shall preside at every meeting of the board, and have 
the casting vote. 


[Section 32 of revision, without change of substance] 

17. Whenever any corporation organized under the provisfons 
of this act, shall deem it for the interest of such corporation to 
change the number of its vestrymen, it shall and may be lawful 
for such corporation to change the same, provided that the num- 
ber of such vestrymen shall.not thereby be made less than four, 
or more than eight. And in order to effect such change the same 
shall be authorized and approved by the vestry at a regular meet- 
ing thereof; and shall then at the next stated annual election 
for wardens and vestrymen be submitted to, and ratified by a 
majority of the votes of all the qualified voters voting at such 
election, notice of which proposed change, and that the same 
will be submitted for ratification at such election shall be given 
at the same time, <nd in the same manner as is required for notice 
of the said election; if such change be thus ratified, a certificate 


364 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


shall be made setting forth the resolution of the vestry, and the 
proceedings to ratify the same, together with the fact of the 
notice being given as required, and shall be acknowledged or 
proved and recorded in the same manner as is required for the 
original certificate of organization, and thereupon the number 
of vestrymen to constitute a part of the vestry of such corpora- 
tion shall be such as shall be fixed by, the proceedings to effect 
such change. But such change shall not take effect or be ope- 
rative, until the certificate above mentioned shall have been duly, 
recorded. 


[Section 34 of revision for churches hereafter incorporated, 
section 85 of revision for churches heretofore incorporated, 
changes in detail are made necessary, by reason of the change 
in the number of vestrymen, and the terms of vestrymen and 
wardens. J 


18. The provisions of this act shall apply to citizens of this 
State belonging to any church or congregation in communion 
with the Protestant Episcopal church in this State whose church 
' or place of worship is situated outside of this State and in a 
country the laws of which do not in terms provide for the incor- 
poration of such church or congregation, except that in every 
such case the certificate provided for by the seventh subdivision 
of this section may be executed before any officer authorized to 
take acknowledgment or proof of conveyances of real estate 
to be recorded in the city and county of New York, and shall be 
recorded in the city and county of New York in like manner as 
required where the church or place of wership ta situated in the 
city of New York. (This subd. added by L 4886, chap. 98.) 


[Section 3 of revision, which provides generally for the filing 
in the office of the secretary of state, of certificates of religious 
corporations which haye no place of worship within the State] 


§ 2. And be it further enacted, That the minister or ministers 
and elders and deacons, and if during any time there be no min- 
ister, then the elders and deacons, during such time, of every 
Reformed Protestant Dutch church or congregation now or 
hereafter to be established in this State, and elected according 
to the rules and usages of such churches within this State, shall 
be the trustees for every such church or congregation; and it 
shall be lawful for the said trustees, if not already incorporated, 
to assemble together as soon as they shall deem it convenient, 
and execute under their hands and seals a certificate certifying 
the name or title by which they and their successors forever as a 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 365 


body corporate, by virtue of this act, shall be known and distin- 
guished; which certificate being duly acknowledged or proved as 
aforesaid, shall be recorded by the clerk of such county in a 
book to be by him provided as aforesaid; and such trustees and 
their successors shall thereupon, by virtue of this act, be a body 
corporate by the name or title expressed in such certificate; and 
it shall be lawful for the trustees of any such church or congre- 
gation, elected by virtue of any former law of this State, by writ- 
ing under their hands and seals, to be proved, acknowledged 
and recorded as aforesaid, to declare their will not to continue 
any longer a body corporate, and thereupon such body corporate 
shall cease, and all the estate, reat and personal, held by them 
shall pass to and be vested in the trustees of such church or con- 
gregation, made a body corporate in the manner above directed: 
Provided always, that nothing herein contained shall be con- 
strued in any manner to impair or alter the rights of any of the 
chartered churches within this State. 


[Section 60 of revision authorizes such a church to determine 
whether to incorporate under section 62, which is substantially 
the system provided for by this section; or under article 5, sec- 
tion 80 ff., which provides for the election of trustees by the mem- 
bers of the congregation. This option of originally incorporating 
by either system is new as to these churches.] 


Ty 


Pe te 


€ 3. And be it further enacted, That it shall be lawful for the 
persons of full age, belonging to any other church, congregation 
or religious society, now or hereafter to be established ia this 
State, and not already incorporated, to assemble at the church 
meeting-house, or other place where they statedly attend for 
divine worship, and by plurality of voices, to elect any number of 
discreet persons of their church, congregation or society, not less 
than three, nor exceeding nine in number, as trustees, to take the 
charge of the estate and property belonging thereto, and to trans- 
act all affairs relative to the temporalities thereof; and that at 
such election, every person of full age, who has statedly wor- 
shipped with such church, congregation or society, and has for- 
merly been considered as belonging thereto, shall be entitled to 
vote, and the said election shall be conducted as follows: The 
minister of such church, congregation or society, or in case of his 
death or absence, one of the elders or deacons, church wardens 
or vestrymen thereof, and for want of such officers, any other 
person being a member or a stated hearer in such chureh, con- 
eregation or society, shall publicly notify the congregation of 
the time when, and place where, the said election shall be held, 
at least fifteen days before the day of election; that the said noti- 


866 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


fication shall be given for two successive Sabbaths or days on 
which such church, congregation or society, shall statedly meet 
for public worship, preceding the day of election; that on the 
said day of election, two of the elders or church wardens, and if 
there be no such officers, then two of the members of the 
said church, congregation or society, to be nominated 
by a majority of the members present, shall preside 
at such election, receive the votes of the electors, be 
the judges of the qualification of such electors, and 
ihe officers to return the names of the persons who, by plu- 
rality of voices, shall be elected to serve as trustees for the said 
church, congregation or society; and the said returning officers 
shall immediately thereafter certify, under their hands and seals, 
the names of the persons elected to serve as trustees of such 
church, congregation or society, in which certificate the name or 
title by which the said trustees and their successors shall for- 
ever thereafter be called and known, shall be particularly men- 
tioned and described; which said certificate being proved or 
acknowledged as above directed, shall be recorded as aforesaid; 
and such trustees and their successors shall also thereupon, by 
virtue of this act, be a body corporate, by the name or title 
expressed in such certificate; and the clerk of every county for 
recording every certificate of incorporation by virtue of this act, 
shall be entitled to seventy-five cents, and no more. Any church, 
congregation or religious society, heretofore or hereafter incor- 
porated under the provisions of this section, and acting or exist- 
ing in connection and fellowship with the Congregational denom- 
nation, may, at any regular meeting thereof, change the qualifi- 
cations of the members and voters of such society, by prescribing 
that all elections, resolutions and votes shall be determined by 
a majority of the members of the church in good and regular 
standing, according to its rules, usages and discipline, and of full 
age, present and voting, provided that notice of the intention to 
consider or make such change shall have been given.in the notice 
of such annual meeting. Such change, however, shall not be 
deemed to impair or affect the identity, property or other rights, 
or the powers or obligations of the corporation or society as exist- 
ing up to the time of the adoption of such change. (Thus 
amended by L. 1890, chap. 66.) 


[The provisions for meeting for incorporation, the proceedings 
thereat, and the certificate of incorporation are in sections 81-83, 
85 of revision. For changes in substance, see notes to those sec- 
tions. Section 8 of revision provides for filing and recording of 
certificates. See note thereto. The latter part relating to Cea- 
gregational church is in section 85 of revision.] 


‘\ 


LAWS REPEALED BY RELIGICUS CORP. LAW. 367 


§ 4. And be it further enacted, That the trustees of every 
church, congregation or society, herein above mentioned, and 
their successors, shall respectively have and use a common 
seal, and may renew and alter the same at their pleasure, 
and are hereby authorized and empowered to take into their 
possession and custody all the temporalities belonging to such 
church, congregation or society, whether the same consist of 
real or personal estate, and whether the same shall have been 
given, granted or devised, directly to such church, congrega- 
tion or society, or to any other person for their use; and also, 
by their corporate name or title, to sue and be sued in all 
courts of law or equity, and to recover, hold and enjoy all the 
debis, demands, rights and privileges, and all churches, meet- 
ing-houses, parsonages and burying places, with the appurte- 
nances and all estates belonging to such church, congregation 
or society, in whatsoever manner the same may have been 
acquired, or in whose name soever the same may be held as 
fully and amply as if the right or title thereto had originally 
been vested in the said trustees; and also to purchase and hold 
other real and personal estate, and to demise, lease and 
improve the same, for the use of such church, congregation 
or society, or other pious uses, so as the whoie real and per- 
sonal estate of any such church, congregation or socicty, other 
than the corporation of the minister, elders and deacons of 
the Reformed Protestant Dutch church of the city of New 
York, and the First Presbyterian church of the city of New 
York, and the rector, church wardens and vestrymen of St. 
George’s church in the city of New York, and of the ministers, 
elders and deacons of the Reformed Dutch church in the city 
of Albany, shall not exceed the annual value or income of 
three thousand dollars; and of the said corporation of the 
minister, elders and deacons of the Reformed Protestant Dutch 
church of the city of New York, the annual value or income of 
nine thousand dollars; and of the said First Presbyterian 
church of the city of New York, the annual value or income of 
six thousand dollars; and of the said rector, church wardens 
and vestrymen of St. George’s church, in the city of New York, 
the annual value or income of six thousand dollars; and of the 
ministers, elders and deacons of the Reformed Dutch church 
in the city of Albany, the annual value or income of ten thou- 
sand dollars; and also to repair and alter their churches or 
meeting-houses, and to erect others if necessary, and to erect 
dwelling-houses for the use of their ministers, and school- 
houses and other buildings for the use of such church, congre- 
gation or society; and such trustees shall also have power to 


368 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


make rules and orders for managing the temporal affairs of 
such chureh, congregation or society, and to dispose of all 
moneys belonging thereto, and to regulate and order the rent- 
ing the pews in their churches and mecting-houses, and 
the perquisites for the breaking of the ground in the cemetery 
or church yards, and in the said churches and meeting-houses 
for burying of the dead, and all other matters relating to the 
temporal concerns and revenues of such church, congregation 
or society; and to appoint a clerk and treasurer of their board, 
and-a collector to collect and receive the said rents and rey- 
enues, and to regulate the fees to be allowed to such clerk, 
treasurer and collector, and them or either of them to remove 
at pleasure, and appoint others in their stead; and such clerk 
shall enter all rules and orders made by such trustees, and 
payments ordered by them, in a book to be provided by them 
for that purpose. 


[General Corporation Law, section 11, authorizes the corpora- 
tion to have a seal. The succession of temporalities is pro- 
vided for by section 4 of revision. Provisions limiting pro- 
perty, omitted as covered by General Corporation Law, section 
12. That the corporation may sue and be sued, is provided for 
by article 8, section 8, of the Constitution. The general 
powers and duties of the trustees are provided by the general 
terms of section 5 of revision. See note to that section.] 


§ 5. And be it further enacted, That it shall be lawful for any 
two of such trustees, other than the trustees mentioned in the 
first section of this act, or their successors, at any time to call 
a meeting of such trustees, and that the majority of the trustees 
of any church, congregation or society mentioned in this act, 
being lawfully convened, shall be competent to do and perform 
all matters and things which such trustees are authorized or 
required to do and perform, and that all questions arising at 
any such meetings shall be determined by a majority of the 
trustees present, and in case of an equal division, the presiding 
trustee shall have a casting yote. 


[Section 88 of revision, without change of substance.J 


§ 6. And be it further enacted, That the trustees first chosen 
according to the third section of this act, shall continue in office 
for three years from the day of their election, and immediately 
after such election the said trustees shall be divided by lot into 
three classes, numbered one, two and three, and the seats of the 
members of the first class shall be vacated at the expiration of 
the first year, of the members of the second class at the expira- 


» 





LAWS REPEALED BY RELIGIOUS CORP. LAW. 369 


tion of the second year, and the members of the third class aj 
the expiration of the third year, to the end that the third part 
of the whcle number of trustees, as nearly as possible may be 
annually chosen; and the said trustees, or a majority of them, 
shall at least one month before the expiration of the office of any 
of the said trustees, notify the same in writing to the minister, 
or in case of his death or absence, to the elders or church war- 
dens, and in case there shall be no elders or church wardens, 
then to the deacons or vestrymen of any such church, congrega 
tion or society specifying the names of the trustees whose times 
will expire, and the said minister, or in case of his death o1 
absence, one of the said elders or church wardens, or deacons 
or vestrymen, shall in manner aforesaid, proceed to notify the 
members of the said church, congregation or society of such 
vaeancies, and appoint the time and place for the election of 
new trustees to fill up the same, which election shall be held at 
least six days before such vacancies shall happen, and all such 
subsequent elections shall be held and conducted by the same 
persons and in the manner aboye directed, and the results 
thereof certified by them, and such certificate shall entitle the 
persons elected to act as trustees, and in case any trustee shall 
die or refuse to act, or remove within the year, notice thereof 
shall be given by the trustees as aforesaid, and a new election 
appointed and held, and another trustee be elected in his stead 
in manner aforesaid. 


[The terms of the first trustees are fixed by section 82, which 
provides for their election for definite terms instead of their 
division by lot as here provided. The time, place and manner 
of conducting corporate meeting are provided for by sections 
84-and 85 of revision. Section 89 of revision provides the vacan- 
cies in board of trustees shall be filled by board until next annual 
election.¥ 


§ 7. And be it further enacted, That no person belonging to 
any church, congregation or society intended by the third 
section of this act, shall be entitled to a vote at any election suc- 
ceeding the first until such person shall have been a stated 
attendant on divine worship in the said church, congregation 
or society at least one year before such election, and shall have 
contributed to the support of the said church, congregation or 
society, according to the usages and customs thereof, and that 
the clerk to the said trustees shall keep a register of the names 
of all such persons as shall desire to become stated hearers in 
the said church, congregation or society, and shall therein note 
the time when such request was made, and the said clerk shal] 


370 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


attend all such subsequent elections in order to test the qualifi- 
cations of such electors in case the same should be questioned, 
except that in the Methodist Episcopal church in the city of - 
Brooklyn, no person shall be entitled to vote at any election suc- 
ceeding the first until such person shall have been a member 
of full age and of at least twelve months’ standing in the local 
church for which the trustees are to be elected. (Thus amended 
by L. 1875, chap. 597.) 


[Section 85 of revision. For change in qualification of voters, 
see note to section 82 of revision. 


§ 8. And be it further enacted, That nothing in this act con- 
tained shall be construed or taken to give to any trustee of any 
church, congregation or society the power to fix or ascertain 
any salary to be paid to any minister thereof, but the same shall 
be ascertained by a majority of persons entitled to elect trustees, 
at a meeting to be called for that purpose, and such salaries, 
when fixed, shall be ratified by the said trustees, or a majority 
of them, by an instrument in writing under their common seal, 
which salary shall thereupon be paid by the said trustees out of 
the revenues of such church, congregation or society. 


[Section 90 of revision, without change of substance.J. 


§ 9. And be it further enacted, That whenever any religious 
corporation within this state, other than the chartered corpora- 
tions, shall deem it necessary and for the interest of such relig- 
ious corporation to reduce, or to increase, their number of trus- 
tees, that it shall and may be lawful for any such religions cor- 
poration to reduce, or to increase, their number of trustees at any 
annual meeting; provided, that such reduction or increase shall 
not be such as to have a less number than three, or 4 larger 
number than nine trustees in any one of the said religious cor- 
porations; provided, that a notice of at least two weeks shall be 
given, at a regular meeting of such society of the time and place 
of holding any meeting at which any such reduction or increase 
may be proposed. (Thus amended by L. 1886, chap. 414.) 


[Section 87 of revision. J 


§ 10. And be it further enacted, That the treasurer of every 
religious corporation, singly, or the trustees or persons intrusted 
with the care and management of the temporalities of any church, 
congregation or religious society already incorporated, by virtue 
of any act of the legislature, or which may hereafter be incorpor- 
ated in the cities of New York, Albany or Schenectady, or a 





/ 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 371 


majority of them respectively, shall once in every three years, 
and between the first day of January and the first day of April 
triennially, to be computed from the first day of January last, 
exhibit upon oath to the chancellor, or to one of the justices of 
the supreme court, or any of the judges of the court of common 
pleas in the county where such church, congregation or society 
shall be situated, an account and inventory of all the estate, both 
real and personal, belonging at the time of making such oath to 
the church, congregation or society, for which they respectively 
are trustees or managers as aforesaid, together with an account 
of the annual revenue arising therefrom; and if any such trustees 
or person intrusted as aforesaid, shall neglect to exhibit such 
account and inventory for the space of six years, after the expira- 
tion of every three years as aforesaid, and shall not then exhibit 
the same, and procure a certificate to be indorsed thereon by the 
chancellor or judge, that he is satisfied that the annual revenue 
arising from the real and personal estate of such corporation 
does not, nor has not for the six preceding years, exceeded the 
sum which by law it is allowed to receive, then such trustees or | 
persons intrusted as aforesaid, shall cease to be a body corporate: 
And in every case where it.shall appear from such account and 
inventory, that the annual revenue af any church, congregation 
or religious society in either of the said cities, exceeds the sum 
which by virtue of any charter or Jaw they may or can respect- 
ively hold and enjoy, it shall be the duty of the chancellor, justice 
or judge before whom the same shall be so exhibited, to report 
the same, together with such account and inventory, to the legis- 
lature at their next meeting. 


[Section 18 of revision providing for a judicial investigation of 
the accounts of religious corporation , supersedes the obsolete 
provisions of this section. See notes to that section.} 


§ 11. Any religious corporation may make application to the 
supreme court at any special term thereof held in and for the 
district where the property of said corporation is located, or to 
the county court in and for the county where the property of 
said corporation is located for leave to mortgage or sell any 
real estate belonging to such corporation, and upon obtaining 
such leave said corporation shall have power to mortgage or sell 
its real estate as shall be provided by the order of the court 
made upon such application: Provided, That this act shall not 
extend to any of the lands granted by this state for the support 
of the gospel. (Thus amended by L. 1890, chap. 424.) 


F Section 11 of revision. See note to that section. The last 
sentence is omitted as obsolete. 


379 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


§ 12. And be it further enacted, That it shall be lawful for 
every religious corporation created by letters patent under the 
great seal of the colony of New York, to have, hold and enjoy 
lands, tenements, goods, and chattels of the yearly value of three 
thousand dollars, although the letters patent by which such cor- 
poration was created, shall contain a clause or clauses restrict- 
ing and limiting the annual revenue and income of such 
corporation to a less sum than the said three thousand dollars. 


fOmitted. See General Corporation Law, § 12, which allows a 
religious corporation to hold property of the annual income of 
$500,000. 


§ 13. And be it further enacted, That every corporation of 
any church congregation or religious society heretofore made 
in pursuance of any law of this state, and in conformity to the 
directions contained in this act, shall be, and the same is hereby 
established and confirmed, and such corporation shall be deemed 
to have commenced from the time of recording such certificate 
as aforesaid; and in case of the dissolution of any such corpora- 
tion, or of any corporation hereafter to be formed in pursuance 
of this act, by reason of a noncompliance with the direction, 
herein contained, the same may be reincorporated in the manner 
prescribed in this act, at any time within six years after such 
dissolution, and thereupon all the estate real and personal 
formerly belonging to the same, shall vest in such corporation, 
as if the same had not been dissolved: Provided, That in such 
case the said account and inventory required to be exhibited by 
such corporation in the cities of New York, Albany and Sche- 
nectady, shall be exhibited within one month after such reincor- 
poration, and triennially thereafter, as above directed. 


Omitted as unnecessary.] 


§ 14. And be it further enacted, That the corporation of the 
Methodist Episcopal church, in the city of New York, shall be 
and hereby are authorized to continue to elect nine trustees of 
the said corporation, in the same manner as if that number of 
trustees had originally been named in the certificate of incorpora- 
tion, and such trustees shall be cfassed, or continue to be classed, 
in the manner prescribed by the sixth section of this act. 


[Section 85 of revision, last paragraph.] 
§ 15. And be it further enacted, That no religious corpora- 
tion shall be deemed to be dissolved for any neglect hitherto 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 373 


to exhibit an account or inventory of its real or personal estate, 
and the annual income thereof, nor for having held or hereafter 
holding elections of church officers on days before or after any 
movable feast observed by said church, the intervening time 
between stich elections being more than a solar year; provided, 
that such account or inventory shall be exhibited within two 
years after the passing of this act, and that previous public 
notice be given to the congregation of the time and place of 
holding such elections. 


[The exhibition of such accounts is not required by revision, 
and the section is, therefore, omitted. Section 18 of revision, 
provides for the judicial investigation of the property of 
religious corporations.] 


§ 16. And be it further enacted, That whenever any religious 
corporation shall be dissolved by means of nonuser or neglect to 
exercise any of the powers necessary for its preservation, it shall 
be lawful for the religious society which was connected with 
such corporation to reincorporate itself in the mode prescribed 
by this act, and that thereupon «if the real and personai property 
which did belong to such dissolved corporaiton at the time of its 
dissolution, shall vest in such new corporation for the said 
society. 


(Omitted as wnnecessary.] 


beehiow . (Laws 1814, ch. 1; R. S., 8th ed.) 
[S$ 1-5 are local and are not repealed.] 


§ 6. And be it further enacted, That in every case where a 
church or religious society which has been or may be duly incor- 
porated shall have exhibited such account and inventory as is 
specified in the ninth section of the act entitled “An act to pro- 
vide for the incorporation of religious societies,” it shall not be 
necessary for such church or society again to exhibit any account 
or inventory unless the said church or society subsequently to 
such exhibition shall have purchased or acquired any lands, 
tenements or hereditaments within this state, any act, law or 
usage to the contrary notwithstanding: Provided always, That 
nothing in this act contained shall be construed to affect or defeat 
the right of any person or persons, or of any body corporate, to 
the estate, real or personal, now held, occupied or enjoyed by 
the corporation of Trinity church. 


{The exhibition of an inventory is not required by revision. 
Section 18 of revision provides for judicial investigation of 


374 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


ainount of property of religious corporations. Statutory Con. 
struction Law, section 31, saves rights alreedy acquired] 


(Laws 1819, ch. 33; R. S., 8th ed., 1891.) ; 
[Section 1 was repealed by L. 1868, ch. 803.9 


§ 2. And be it further enacted, That all incorporations of 
churches or congregations heretofore formed or made under the 
first section of the act hereby amended, although by persons who 
may not have belonged to such churches or congregations for the 
last twelve months then preceding, shall be deemed valid and 
effectual, in like manner, as if formed or made by persons quali- 
fied according to the provisions of the same section. 

§ 3. And be it further enacted, That it shall be lawful for each 
and every of the religious incorporations created, or to be 
created, within the city of New York in pursuance of this act, 
or of the act hereby amended, to take and hold real and personal 
estate of the annual value or income of six thousand dollars, any- 
thing contained in the fourth section of the act hereby amended 
to the contrary notwithstanding. 


FSection 2 is omitted, as temporary. Section 3 is omitted, Gen- 
eral Corporation Law, section 12, authorizes religious corpora- 


tions to hold property, the annual income from which does not 
exceed $500,000.9 i 


(Laws 1822, ch. 187; R. S, Sth ed., 1892) 


Section 1. Be it enacted by the People of the State of New 
York, represented in Senate and Assembly, That the ministez 
or ministers, and elders and deacons, and if during any time 
there shall be no minister, then the elders and deacons, during 
such time, of every Reformed Presbyterian church or congrega- 
tion, elected according to the rules, constitution and usages of 
the Reformed Presbyterian church now or hereafter to be estab- 
lished within this state, shall be the trustees for every such 
church or congregation; and it shall be lawful for the said 
trustees, if not already incorporated, to assemble together as 
soon as they shall deem it convenient, and execute under their 
hands and seals, a certificate, stating the name and title by 
which they and their successors in office, forever, as a body 
corporate, by virtue of this act, shall be known and dis- 
tinguished, which certificate shall be duly acknowledged or 
proved in the manner directed by the “act to provide for the 
incorporation of religious societies,” with regard to the certifi- 
cates of other religious societies incorporated under the said 





‘ LAWS REPEALED BY RELIGIOUS CORP. LAW. 315 


act, and shall be thereupon recorded by the clerk of the county 
in which such church or congregation is established, in the 
book by him provided according to the direction of the afore- 
said act; and such trustees and their successors shall . there- 
upon, by virtue of this act, be a body corporate, by the name 
or title expressed in such. certificate; and such trustees and 
their successors so elected and incorporated, shall, by and in 
such name or title, have, possess and enjoy, all and 
singular the rights, liberties, powers and privileges, and, be 
subject to all the duties and limitations of trustees, mentioned 
and prescribed in and by the aforesaid act, to which this act 
is supplementary, and may hold property in the manner and to 
the amount therein prescribed with regard to the religious 
societies incorporated under that act: Provided, That they shall 
not at any time determine or alter the minister’s salary, or the 
annual rent of pews, but that the same shall be always subject 
to the vote of the congregation, any thing in this act, or in the 
act to which this is supplementary, to the contrary notwith- 
standing. 


[Section 60 of revision provides that a Reformed Presby- 
terian church may determine to incorporate by electing trus- 
tees in pursuance of article 5, section 80ff, or by constituting 
certain officers of the society the trustees thereof. This option 
is new. If it is decided to incorporate by the ex-officio system, 
the corporation is formed pursuant to section 62 of revision, 
which is substantially the same method provided hereby. 
Section 65 of revision provides that the salary of the minister 
and the rent of the pews shall be fixed by the congregation. 
The powers of the trustees in relation to the temporalities of the 


- corporation are fixed by section 5 of revision.] 


(Laws 1825, ch. 303; R. S., 8th ed., 1892.) 


Section 1. Be it enacted by the People of the State of New 
York, represented in Senate and Assmbly, That the churches or 
congregations in this state, in connection with the church which 
has styled itself the True Reformed Dutch Church in the United 
States of America, may incorporate themselves in the mode pre- 
scribed in and by the second section of the act, entitled “An act 


to provide for the incorporation of religious societies,” passed 
April 5, 1818. 


[Sections 60 and 62 of revision.} 
(Laws 1826, ch. 47; R.S., 8th ed., 1892) . 


Section 1. If any church, congregation or religious society now 
or hereafter to be incorporated, according to the provisions of 


376 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


the third section of the act hereby amended, shall neglect or omit, 
or have neglected or omitted, at their stated annual election, to 
choose any one of the three classes of trustees as mentioned in 
the sixth section of the said act, the said church, congregation 

or religious society shall not be deemed and taken to be thereby 
dissolved; but the trustees then or now already chosen shall 
continue to hold their offices until others be chosen in their 
stead; and whenever such neglect or omission shall happen 
through defect of due notice, or otherwise, the trustees of said 
church, congregation or religious society, or a majority of them, 

shall immediately thereafter give notice thereof, in writing, to 
the minister, or in case of his death or absence, to the elders or 
, ,church wardens, and in case there shall be no elders or church 

wardens, then to the deacons or vestrymen of any such 

church, congregation or society; and the said minister, or in case 
of his death or absence, one of the said elders or church wardens, 

deacons or vestrymen, shall, in the manner prescribed in the third 
section of the said act, procced to notify the members of the said 

church, congregation or society of such neglect or omission, and 
appoint the time and place for the election of new trustees to 
remedy the same, of which election at least fifteen days’ notice 
shall be given in the manner aforesaid; except that it shall be 
lawful for the religious denomination known as the “United 
Brethren in Christ” to elect their trustees by the quarterly con- 
ference of each circuit, station or mission of said denomination 

for full terms or to fill vacancies in office, without further notice 
than the customary notice of such quarterly conference as, 
required by the rules and regulations of such denomination, and. 
the said election shall be held and eondueted by the same per- 
sons, in the same manner, and the result be certified in like man- 
ner as is prescribed in and by the sixth section of the act hereby 

amended, and by the rules of the “ United Brethren Church,” and 
shall have the same force and effect as elections held under and 
by virtue of said section, and not otherwise. (Thus amended 

by L. 1875, chap. 354.) 


{The provisions of this section as to neglect to elect! trustees 
is covered by General Corporation Law, sections 23, 24. The pro- 
vision as to notice of meeting, ete. is covered by section 81 of 
revision. The provision as to United Brethren is in section 91 
of revision.} Jvibeaaee 


§ 2. And be it further enacted, That whenever there shall have 
been any omission or neglect of any church, congregation or 
religious society at their stated annual meeting, to choose any of 








LAWS REPEALED BY RELIGIOUS CORP. LAW. 377 


the trustees, church wardens, vestrymen or other officers, accord- 
ing to the provisions of the act hereby amended, such church, 
congregation or religious society, shall not be deemed or taken 
to have been thereby dissolved; but the trustees, church wardens, 
vestrymen or other officers then in office at the time of such omis- 
sion, shall be deemed and taken to be legal officers of such church, 
congregation or society; provided, that elections to supply such 
omissions shall be made within one year after the passing of 
this act. 


[Covered by section 23 of General Corporation Law.} 


§ 8. And be it further enacted, That it shall be lawful for the 
members of any church, congregation or society, qualified to 
vote for trustees, wardens or vestrymen, or a majority of them, 
at any stated annual meeting of the said members, to appoint 
and fix any day in the succeeding year as the day on which the 
election of officers of such church, congregation or society shall 
be held; and the-elections held on such day shall be as valid to 
all intents and purposes as if the same had been made on the 
days formerly appointed for that purpose; and in case elections 
shall not be held on the days so appointed, it shall be the duty 
of the trustees, church wardens or vestrymen, then in office, to 
give the notice prescribed in the first section of this act, and to 
proceed according to the provisions thereof, to an election to 
supply all vacancies then existing. 


Fhe provisions of this section for changing date of election 
are in section 86 of revision.} 


(Laws 1835, ch. 90; R. S., 8th ed., 1893.) 
FSection 1-7 omitted as local.] 


§ 8 Any of the churches in this state in connection with the 
Reformed Protestant Dutch church, whose temporal affairs are 
under the management of a consistory or board of officers elected 
or chosen from such persons only as are in communion with the 
said church, may, if the said consistory or board so determine, 
at any time hereafter confide the management and care of the 
temporal concerns of said church to a board of trustees, not less 
than seven nor more than nine in number; and such determina- 
tion shall be reduced to writing and signed by the president and 
secretary or clerk of said board, with the seal of said corpora- 
tion, if any, thereto affixed, and shall be acknowledged by said 
president before some person authorized to take the acknowl- 
edgment of deeds, and be recorded in the office of the count) 


378 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


elerk of the county in which such church shail be situated, in 
the book of records relative to religious incorporations, or other 
proper book of records; and thereupon such proceedings shall 
be taken for the election of the said board of trustees, and they 
shall be chosen on the same notice, in the same manner, out of 
the same body, by the same persons, shall have their elections 
certified in the same manner, continue in office for the same 
term, their successors be elected in like manner, and shall have, 
possess and enjoy the same rights, powers and privileges, and 
be subject to the like obligations, and shall act in concurrence 
with the consistory of such church in the ckoice of minister, and 
in all respects be a board of trustees with the same rights and 
powers, and have tle like control of the property: and temporal 
affairs of the church, as the board intended to be constituted by 
the previous sections of this act. 


{The provisions of this section for the election of a separate 
board of trustees are in section 64 of revision. The general 
powers of the trustees are prescribed by section 5 of revision. jj 


§ 9. If the said board of trustees that may so be elected by 
any other church in communion with the Reformed Dutch church, 
shall deem it necessary or proper to change the corporate name 
of said church to that of a Reformed Dutch church, 
with sueh further designation as may be necessary in 
consequence of the change effected in its organization by 
the election of a board of trustees as aforesaid, they shall be at 
liberty so to do, and certify such their determination in proper 
form, under the signature of their president, which shall be 
acknowledged by him before some officer authorized to take the 
acknowledgment of deeds, and be recorded in the same manner 
as the certificate referred to in the last section; and thereupon 
such corporation shall be known and distinguished by the corpo- 
‘rate name and style that may have been determined upon and 
expressed in said certificate. 


: ECivil Code. section 2411f1.9 









§ 10. Any church in connection with the Reformed Protestant 
Dutch church in this state, the choice or election of the members of 
whose consistory is not subject to the ecclesiastical rules or juris- 
diction of said church, may at any time, on the determination and_- 
resolve of the said consistory to that effect, be made subject to 
such rules and jurisdiction, and thenceforth the choice of mem- 
bers of the said consistory shall be made in accordance with such - 
rules and the practice of the said Dutch church, - = 





LAWS REPEALED BY RELIGIOUS CORP. LAW. 379 


- -§ 11. This act is passed subject to the power of the legislature 
to alter, amend or repeal the same at their pleasure. 


[Section 10 is in section 63 of revision, without change of sub- 
stance. }] 


{Laws 1839, ch. 174, R. S., 8th ed., 2441.) 


Section 1. All deeds of trust in relation to real and personal 
estate executed and delivered prior to the first day of January, 
eighteen hundred and thirty, to any persons in trusts for any 
united society of the people commonly called Shakers, shall be 
valid and effectual to vest in the trustees the legal estates and 
interests purported to be conveyed by such deeds, to and for the 
uses and purposes declared therein, or declared by any declara- 
tion of trusts executed by such trustees in the same manner and 
to the same effect as before the first day of January, eighteen 
hundred and thirty; and such legal estate and trusts, and all the 
legal authority with which the original trustees were vested by 
virtue of their appointment and conferred powers, shall forever 
descend in regular succession to their successors in office and 
trust, who in conformity to the constitution of said society have 
been duly chosen and appointed. (Thus amended by L. 1849, 
ch. 373.) | 

§ 2. Trusts of real and personal estate for the benefit of any 
united society of the people called Shakers, may hereafter be 
created for the use of the members of any such society according 
to the religious constitution of such society; and the legal estates 
of any property so held in trust shall be vested in the trustees 
and in those to whom such property may be transmitted in trust 
by the appointment of any such society, so long as may be 
required for the objects and purposes of such trusts. But no 
society shall become beneficially interested in any real or per- 
sonal property, or acquire any equitable right or interest in any 
such property, either directly or indirectly, the annual value or 
income of which after deducting necessary expenses, shall exceed 
twenty-five thousand dollars, on pain of forfeiture of the privi- 
leges conferred by this act: nor shall any trustee be a trustee of 
more than one such society at the same time. (Thus amended 
by L. 1852, ch. 203.) 

§ 3. The word “society,” for the purposes of the preceding sec- 
tion, shall be construed and understood to mean and include all 
persons of the religious belief of the people called Shakers, resi- 
dent within the same county. 


380 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


§ 4, The legislature may at any time alter, modify or repeal 
this act. 


(this act is in section 92 of revision, without change of sub- 
stance. ] 


(Laws 1839, ch. 174; R. S., 8th ed., 2441.) 


Section 1. All deeds or declarations of trusts of real or personal 
estate, heretofore executed and delivered to any person or per- 
sons, in trust, or for the use and benefit of any meeting of the 
religious society of Friends, and the trusts thereby created cr 
declared, shall be valid; and the legal estates may be transmitted, 
and the trusts so created or declared may be continued and pur- 
sued, so long as may be required for the purposes of the trusts, 
by conveyances from the trustees named in such deeds to other 
trustees appointed by such meeting, and by conveyances from 
them to others appointed in like manner or otherwise, according 
to the directions of such meeting. 

§ 2, Trusts of real or personal estate for the benefit of any 
meeting of the religious society of Friends may be hereafter 
created for the use of such meeting according to the regulations 
and rules of discipline of said society; and the legal estate of 
any property, so held in trust, shall be vested in the trustees and 
in those to whom such property may be conveyed in trust, by 
‘the appointment of any such meeting, so long as may be required 
for the objects and purposes of such trusts, but nothing con- 
tained in this act shall be so construed as to impair or diminish | 
the rights of any person, meeting, or association of persons 
claiming to be a meeting of the religious society of Friends, 
which such person, or meeting, or association claiming to be a 
meeting as aforesaid, had either in law or in equity to or in any 
real or personal estate held in trust for the use and benefit of 
any meeting of the said religious society, prior to the division 
which took place in said religious society at the yearly meeting _ 
held in the city of New York in the month of May, in the year 
of our Lord one thousand eight hundred and twenty-eight; and 
nothing in this act contained shall authorize any real or personal 
estate to be held in trust for any meeting of such society, the 
annual value or income of which shall exceed twenty thousand 
dollars. (Thus amended by L. 1880, ch. 337.) 

§ 8. In case of the death of all the trustees heretofore 
appointed, or who may be herafter appointed by virtue of this 
act, any regular meeting of the religious society of Friends, for 
whose use and benefit said property was held in trust, may 
appoint a trustee or trustees in the place of such person or per- 


—- 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 381 


sons, and the person or persons thus appointed by such meeting 
shall sueceed to and be invested with all the powers, rights and 
duties conferred by this act and the deed or declaration of trust 
upon the trustee or trustees. (Added by L. 1878, ch. 209.) 


[Sectiors 1-3 are in section 92 of revision, without change of 
substance. ] 


§ 4. The trustee or trustees, or survivor of any trustees, 
appointed pursuant to this act, may sell, convey and grant or 
demise any or all of the trust property described in said trust 
deed or declaration of trust to any person absolutely, or in 
trust for said meeting, whenever any meeting of said society 
shall by resolution direct the same to be sold and conveyed; 
any conveyance of real estate or property so held in trust by any 
meeting of the religious society of Friends, which may hereafter 
be made under and in pursuance of a resolution of the said 
meeting as provided herein, shall be as valid and effectual for 
the conveyance of the title of any real estate so held in trust, 
as if the heirs of any trustee who may have died prior to the 
passage of said resolution had joined in the execution of said 
conveyance or demise. Any instrument for the sale or demise 
of said property shall embody the said resolution of said meet- 
ing, relating to said sale or demise of said property, and shall 
be executed by the said trustee or trustees; and in said 
acknowledgment said trustee or trustees shall make an affidavit 
that the person or persons so executing said conveyance or 
demise are the trustee or trustees of said trust property, and 
that the said resolution embodied in such conveyance or demise 
was duly passed by said meeting; and the said affidavit thus 
made shall be prima facie evidence of the facts therein stated. 
(Added by L. 1878, ch. 209.) 


[Section 93 of revision, without change of substance.] . 


(Lawa, 1842, ch. 153; R. &., Sth ed. 1894.) 





Section 1. Any incorporated religious society within the city of 
New York, which having exhibited the account and inventory 
required by the tenth section of the act entitled, “An act to pro- 
vide for the incorporation of religious societies,” has not since 
purchased or acquired lands or tenements within this state, may 
hereafter purchase, acquire, and hold land in the city and county 
of New York, or in any neighboring county of this state, or any 
estate or interest in such land, for the purpose of a burial place 
or cemetery, and may erect thereon a suitable edifice in which 
to perform the religious services usual on the burial of the dead, 


389 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


and ‘also necessary buildings for the residence and accommoda- ° 
tion of grave-diggers and keepers of the grounds; and whilst and 
so long as such land shall not be appropriated and applied to 
any other purpose, such corporation shall not, by reason of the 
purchase or acquisition thereof, become bound or liable again 
to exhibit an account or inventory of its estates, unless it shall 
subsequently purchase or acquire other lands or tenements 
within this state. | 

§ 2. If any land so to be purchased or acquired by any such 
religious corporation, shall be subsequently appropriated or 
ayplied to any use or purpose other than as is hereby authorized 
every such corporation which shall otherwise appropriate or 
apply the same, or suffer it to be so otherwise appropriated or 
applied, shall thenceforth be subject to the provisions of the 
tenth section of the above-mentioued act, in the same manner 
as if this act had not been passed. 


[Section 7 of revision. The exhibition of an account and 
inventory is not required by revision, but section 11 authorizes a 
judicial inquiry as to the amount of property held by the 
corporation.} 


(Laws 1842, ch. 215; B.S. 8th ed. 1895.) 


Section 1. It shall not be lawful for any church or religious 
corporation to mortgage any burying-ground used for the inter- 
ment of human remains, for the use of which they shall have 
received compensation, without the previous consent in writing ' 
of three-fourths in number of the congregation or society of such 
church or corporation; which consent shall be proved or acknow- 
ledged, in the same manner as deeds are now required by law to 
be proved or acknowledged, and shall thereupon be recorded 
in the office of the register of the city, or clerk of the county, in 
which such burying-ground is situated. 


FSection 11 of revision prohibits a religious corporation from 
mortgaging its cemetery lands while they are used for cemetery 
purposes, or from mortgaging or selling any of its real property, 
without leave of the court.J 


§ 2. It shall not be lawful for any person or persons to remove 
any dead body or human remains from ‘any burying-ground for 
the interment of which compensation shall have been received 
by any church or religious corporation, or by any officer or offi- 
cers thereof, and which shall have been used for that purpose 
during the last three years, with the intent to convert the said 
burying-ground to any other purpose, without having first 
obtained the consent in writing of three-fourths in number of 





LAWS REPEALED BY RELIGIOUS CORP. LAW. 383 


the congregation or society of such church or corporation; and 
which consent shall be proved or acknowledged ‘and recorded in 
the manner prescribed by the first section of this act, before any 
such removal shall be commenced or attempted. ; 


" [Covered substantially by section 8 of revision.} 


(Laws of 1844, ch. 158; R. S., Sth ed., 1896.) 


Section 1. Certificates of incorporation authorized by the 
“Act to provide for the incorporation of religious societies,” 
passed April 5, 1813, which shall hereafter be made or executed, 
may be acknowledged or proved before any officer authorized to 
take acknowledgments or proofs of conveyances of real estate, 
and in the same manner and of the like effect; and upon being so 
acknowledged or proved, shall be entitled to be recorded as in 
said act provided. 


{Filing and recording of certificates is provided by section 3 
of revision. Statutory Construction Law section 15 specifies offi- 
cers authorized to take acknowledgments. } 


§ 2. All such certificates which have been heretofore acknowl- 
edged or proved befoe any officer authorized to take acknowl- 
edgments or proofs of conveyances of real estate shall and are 
hereby declared to be of the same force and validity as if the 
same had been acknowledged or proved before any one of the offi- 
cers named in the first section of the act hereby amended; but 
nothing herein contained shall be construed to impair or. affect 
the rights of any person or persons in any case where any legal 
proceedings shall be instituted for enforcing such rights, before 
the passage of this act. 


FOmitted as unnecessary. } 


§ 3. Whenever there shall have been any omission or neglect 
of any church or congregation, or religious society at their 
stated annual meeting to choose any of the trustees, church war- 
dens, vestrymen or other officers, such church, congregation or 
religious society, shall not be deemed or taken to have been 
thereby dissolved, but the trustees, church wardens, vestrymen or 
other officers in office at the time of such omission, shall be 
deemed and taken to be the legal officers of such church, con- 
gregation or society, and shall continue to hold their offices until 
others be chosen in their stead; provided that elections to supply 
such omissions shall be made within one year after their occur- 


384 LAWS REPEALED BY RELIGIOUS CORP. LAW. — 


rence respectively, or within one year after the passage of this 
act. | a 


FGeneral Corporation Law, sections 28, 24.] 


(Laws 1849, ch. 373, amends L. 1839, ch. 174.) 
(Laws 1850, ch. 122, R. S. 8th ed., 1897.) | 


Section 1. No church or religious society, now incorporated, 
shall be deemed dissolved, nor shall any of its rights or privi- 
leges be impaired or affected by reason of the trustees, or 
other persons intrusted with the management of its temporali- 
ties, having omitted to exhibit an account and inventory of 
the real and personal estate belonging to such church or 
society, or of the annual income or revenue arising therefrom; 
and any forfeiture incurred by reason of any such omission is 
hereby waived and discharged; and no such account and inven- 
tory shall hereafter be required from any incorporated church 
or religious society, unless the annual income of its property 
shall exceed six thousand dollars. 


[Exhibition of accounts and filing of inventory is not 
required by revision. Section 13 provides for a judicial inves- 
tigation of the amount of property, ete, of religious corpora- 
tions.} 


§ 2. Whenever any religious corporation incorporated under 
the “Act to provide for the incorporation of religious societies,” 
passed April fifth, eighteen hundred and thirteen, or by any 
special charter, shall deem it necessary or expedient for the 
accommodation of its members in consequence of their num- 
ber or dispersed habitations or otherwise, to increase the facil- 
ities of public worship, the vestry or trustees thereof may pur- 
chase and hold grounds in the same village, town or city, and 
may erect thereon suitable asscciate houses or churches, or 
convenient chapels, and also at the same time or thereafter, 
purchase and hold other grounds for the purpose, and erecting 
thereon suitable school-houses for Sunday or parochial schools 
of the said associate meeting-houses, or churches, or chapels, 
or may hire or purchase and hold any such grounds, with 
suitable buildings already erected thereon for the like purpose, 
notwithstanding any restriction contained in the said act, or 
in any such charter; and the persons statedly worshiping in 
any such associate meeting-house or church or in said chapel, 
may, with the consent of the vestry or trustees of said corpora- ; 
tion, be separately organized and incorporated, and when so 
separately organized and incorporated, it shall be lawful for 





se a 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 385 


the primary or parent corporation to grant, demise and convey, 
to the new corporation so organized and incorporated, the 
grounds so purchased, with the aforesaid associate meeting- 
houses or churches, or chapels erected thereon with or without 
consideration, and subject to sueh conditions and reservations 
not forbidden by law as the trustees of the said primary or 
parent corporation may deem best. Provided only that such 
demise, grant, or conveyance shall be made in the manner now 
prescribed by law for the sale or mortgage of the real estate of 
religious corporations. (Thus amended by L. 1879, chap. 117.) 


[Section 6 of revision, without change of substance.] 


§ 8. The authority given by the “Act concerning the acquisi- 
tion of burial places by religious corporations in the city of 
New York,” passed April eleventh, eighteen hundred and forty- 
two, to purchase, acquire, and hold land for the purpose of a 
burial-ground or cemetery, and to erect thereon suitable build- 
ings for purposes connected with the burial of the dead, is 
hereby extended to religious corporations in every part of the 
state; and such purchases heretofore ‘made or hereafter made 
in the city of New York or elsewhere, and the erection of bulid- 
ines thereon, as authorized by the said act, are hereby con- 
firmed and declared valid, notwithstanding any restriction con- 
tained or supposed to be contained in the “Act to provide for 
the incorporation of religious societies,” passed April fifth, eight- 
een hundred and thirteen, or in any special charter of any Suvh 
corporation. 


[Section 7 of revision, without change of substance. } 


(Laws 1852, ch. 203, amends L. 1839, ch. 174.) 
(Laws 1853, ch. 328; R. S. 8th ed., 1898.) 


Section 1. Any religious corporation incorporated under the 
laws of this state may make the application for a change of its 
corporate name in the manner provided in the act entitled “An 
act to authorize persons to change their names,” passed December 
fourteen, eighteen hundred and forty-seven, which application 
shall be made to any of the officers designated in the first section 
of said act, within the county in which said corporation was so 
originally incorporated and is located, and upon such proceedings 
may obtain an order authorizing the assumption by such corpo- 
ration of a new name, and upon fully complying with the require 
ments of said act shall be known by such new and assumed name, 
and by no other. 


386 LAWS REPEALED BY RELIGIOUS CORP. LAW. | 


§ 2. The officer to whom such application shall be made shall 
also be authorized to grant an order allowing any such religious 
corporation to assume such other and new name, not previously 
assumed by any other existing religious corporation, on being 
satisfied by the petition presented to him therefor, verified by 
oath or by affidavit, that the name of such corporation, by reason 
of the change of its location or place of worship, or of the name 
of the place in which its place of worship is situated, or any 
other change of the circumstances with reference to which its 
name was adopted, has become incongruous or inconvenient, or 
that the location or character of such corporation will be more 
correctly or effectually designated by such change of name. 


[Covered by Civil Code, section 24111ff.] 


(Laws 1860, ch. 235, amends L. 18138, ch. 60.) 
(Laws 1863, ch. 45; R.8., 8th ed., 1889.) . 


Section 1. The act entitled “An act to provide for the ineorpo- 
ration of religious societies,” passed April fifth, eighteen hun- 
dred and thirteen, is hereby amended by adding thereto the fol- 
lowing provisions: : 

1. It shall be lawful for any Roman Catholic church or congre- 
gation now or hereafter existing in this state, to be incorporated 
according to the provisions of this act; the Roman Catholic arch- 
bishop or bishop of the diocese in which such church may be 
erected or intended so to be, the vicar-general of such diocese 
and the pastor of such church for the time being, respectively, or | 
a majority of them, may select and appoint two laymen, mem- 
bers of said church, and may, together with such laymen, sign 
a certificate, showing the name or title by which they and their 
successors shall be known and distinguished as a body corporate 
by virtue of this act, which certificate shall be duly acknowl- 
edged or proved, in the same manner as conveyances of real 
estate; and one of such certificates shall be filed in the office of 
the secretary of state, and the other in the office of the clerk of 
the county in which such church may be erected or intended so 
to be; and thereupon such church or congregation shall be a body 
corporate, by the name or title expressed in such certificate, and 
the said persons so signing the same shall be the trustees thereof. 
The successors of any such archbishop, bishop, vicar-general, or 
pastor respectively, for the time being, shall by virtue of his 
office, be the trustee of such church, in place of his predecessor; 
and such laymen shall hold their office respectively for one year. 
and whenever the office of any such laymen shall become vacant 
by death, removal, resignation or otherwise, his successor shall 





_ LAWS REPEALED BY RELIGIOUS CORP. LAW. 387 


be appointed in the same manner as herein provided for his 
original selection. 


fF Sections 50-51 of revision, without change of substance.] 


2. The trustees of every such church or congregation, and 
their successors, shall have all the powers and authority granted 
to the trustees of any church, congregation cr society, by the 
fourth section of the act entitled “An act to provide for the incor- 
poration of religious societies,’ passed April fifth, eighteen hun- 
dred and thirteen, and shall also have power to fix or ascertain 
the salary to be paid to any pastor or assistant pastor of such 
church, but the whole real and personal estate of any such 
church, exclusive of the church edifice, parsonage and school- 
houses, together with the land on which the same may be erected, 
and burying places, shall not exceed the annual value or income 
of three thousand dollars; but nothing herein contained shall be 
held or taken to repeal, alter or impair the effect of chapter three 
hundred and sixty of the laws of eighteen hundred and sixty. 


[Section 51 of revision, without change of substance. The 
property limitation is omitted as covered by General Corporation 
Law, section 12.] 


3. The trustees of any church incorporated under this act are 
required to exhibit, upon oath, to the supreme court in the judi- 
cial district in which the church is situated, once in three years, 
an inventory of all the estate, real and personal, belonging to 
such church, and of the annual income thereof, which inventory 
shall be filed in the office of the clerk of the county in which 
such building is situated. 


fThe exhibition of accounts is not required by revision, but a 
judicial inquiry as to amount of property, etc., of corporation is 
provided by section 13.} 


4, Whenever any church incorporated under this act shall be 
- dissolved, by means of any non-user or neglect to exercise any 
of the powers necessary for its preservation, or otherwise, the 
same may be reincorporated in the mode prescribed in this act, 
within six years from the date of such dissolution, and there- 
upon all the property, real and personal, belonging to such dis- 
solved corporation at the time of its dissolution, shall vest in 
such new corporation. 


(Omitted as unnecessary.] 


5. All conveyances to any church incorporated under this act, 
of any real estate heretofore appropriated to the use of said 


388 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


avert or the congregation Hiereut or intended so to be, are 

hereby confirmed and declared valid and effectual. Nee 
§ 2. The legislature may at any time modify, alter or repeal 

this act. 


[Statutory Construction Law, section 31, saves rights hereto- 
fore acquired under acts repealed by Religious Corporations Law, 
and section 10 of revision confirms conveyances made to the 
unincorporated church.] 


(Laws 1866, ch. 414, amends L. 1813, ch. 60.) 
(Laws 1866, ch. 447; R. S., 8th ed., 1899.) 


Section 1. When any Reformed Presbyterian church or con- 
gregation shall, by resolution duly passed at meeting of the 
church or congregation, determine that the deacons of such 
church or congregation shall be the trustees for such church or 
congregation alone, then it shall be lawful for the deacons of 
every such church or congregation now or hereafter to be estab- 
lished in this State to be the trustees of every such church or 
congregation; provided that they shall have been clected accord- 
ing to the rules, constitution and usages of the Reformed Pres- 
byterian church, and are actively engaged in the exercise of their 
office in said church or congregation. And it shall be lawful 
for the said trustees, if not already incorporated, to assemble 
together and proceed to incorporate themselves, in the mode pre- 
scribed in and by the act entitled “An act to provide for the 
incorporation of religious societies,” passed April fifth, eighteen 
hundred and thirteen, and the act entitled “An act supplemen- 
tary to the act entitled ‘An act to provide for the incorporation 
of religious societies,’ passed April fifth, eighteen hundred and 
thirteen,” passed April twelfth, eighteen hundred and 
twenty-two. 


[Section 60 of revision authorizes Reformed Prebyterian church 
to determine whether to incorporate by elective system or by 
the system of choosing trustees provided by this law. If the 
ex-officio system is adopted, this law is substantially covered by 
section 62 of revision.] 


(Laws 1867, ch. 265; R. 8., Sth ed., 1919.) 


Section 1. The presiding elder and a majority of the district 
stewards, appointed according to the discipline of the Methodist 
Episcopal church, residing in any ecclesiastieal district in this 
State, erected by an annual conference of said church as a pre- 
siding elder’s district, may make, sign and acknowledge, before 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 389 


some officer competent to take the acknowledgment of deeds, 
and file in the office of the clerk of any county in such district, 
and a duplicate thereof in the office of the secretary of state, 
a certificate in writing, in which shall be stated the corporate 
name of said corporation; the names, residences and official rela- 
tion to the district of the persons signing such certificate; the 
number of trustees, not less than three nor more than nine, who 
shall manage the property and affairs of said corporation for the 
first year, and their names; and in which certificate it shall be 
further stated, in substance, that the object of such corporation 
is to secure the benefits of this act. 

§ 2. When such certificate shall be filed as Patera the per- 
sons who shall have made, signed and acknowledged the same, 
and their successors, shall be and become a body politic and cor- 
porate, by the name stated in such certificate; and such corpo 
ration shall have succession, and possess the general powers con- 
ferred on corporations by the eighteenth chapter of the first part 
of the Revised Statutes of this State; and shall also have power 
to take, by gift, grant or purchase, any estate, real or personal, 
the annual income of which shall not exceed five thousand dol- 
lars, for the use of, and as a residence for the presiding elder 
for the time being, of said district; and shall also have power to 
take by gift, grant or purchase, any estate, real or personal, the 
annual income or value of which shall not exceed ten thousand 
doliars, for the use of the authorities of the said Methodist Epis- 
copal church representing said district, as a camp-ground fon 
camp-mecting purposes; and from time to time to sell and convey 
the same, and to reinvest the proceeds thereof for a like purpose, 
as the trustees of such corporation, with the approval of the 
annual conference having jurisdiction over the district, may 
direct. And all the provisions of article seven, title eight, chap- 
ter twenty, part first of the Revised Statutes of this State, enti- 
tled “Of.the disturbance of religious meetings,” shall apply to 
all religious meetings held in pursuance of the provisions of this 
act, in accordance with the usages of the said Episcopal Metho- 
dist church. And the trustees of any such camp-ground, 
appointed according to the provisions of the act hereby amended 
and for the purposes named in this act, and their successors in 
office, are hereby clothed with the same powers as are conferred 
upon peace officers in and by said article seven. (Thus amended 
by L. 1868, chap. 784.) 

§ 3. Any real estate heretofore conveyed for the use of, or as 
a residence for a presiding elder of any such district, and his sue- 
cessors in office, or for comp-meeting purposes, may be conveyed, 
by the trustees holding the title thereof, to a corporation formed 
as aforesaid for the district in which such estate is situated; 


390 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


whereupon the title thereto shall vest in such corporation for 
the purposes defined by this act. (Thus amended by L. 1568, 
chap. 784.) 

§ 4. The district stewards of any presiding elder’s district, at 
their annual meeting, may appoint, from time to time, trustees 
for any such corporation within their district, to supply the 
places of those whose terms shall expire, and to fill any vacan- 
cies in the number of such trustees; and trustees of any such 
corporation shall respectively hold their offices for one year, and 
until others are appointed in their places. 


[Section 83 of revision, without material change.} 


(Laws 1867, ch. 656, amends L. 1813, ch. 60.) 
(Laws 1867, ch. 657; R. S., 8th ed., 1899.) 


Section 1. Any religious corporations incorporated under the 
several acts to provide for the incorporation of religious 
societies, passed April sixth, seventeen hundred and eighty- 
four; March twenty-seventh, eighteen hundred and one; April 
fifth, eighteen hundred and thirteen; or by any special charter 
made or granted before or after July fourth, seventeen hundred 
and seventy-six, may purchase and hold grounds in the same 
village, town or city in which the church edifice belonging to 
such corporation is situated, for the purpose of erecting, and 
may erect and maintain thereon free churches or chapels; and 
aiso at the same time, or thereafter, may purchase and hold other 
grounds for the purposes of erecting, and may erect and main- 
tain thereon, suitable school-houses for Sunday or parochial 
schools of the said free churches or chapels, and residences for 
the clergy and teachers in charge of or employed in such 
ehurches, chapels and schools; and also mission-houses for the 
temporary accommodation and relief of the poor, and free 
hospitals and asylums for the relief of the sick, aged and 
indigent, and dispensaries of medicine for the poor; or may hire 
or purchase and hold such grounds, with suitable buildings, 
already erected thereon, for the like purposes, notwithstanding 
any restriction contained in the said act or in any such charter; 
and the vestry or trustees of such religious corporation may take 
the control and management of such free churches or chapels, 
schools or mission-houses, asylums, dispensaries and hospitals, 
and may appoint or employ clergymen, teachers and others, 
officers or persons, to take the charge and management thereof. 

§ 2. The seats and pews in every church or chapel erected by 
any religious eorporation under the provisions of this act shall 
be forever free for occupation and use during public worship, 
of all persons conducting themselves with propriety under such 





ee pt i oP elle eal is Me 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 391 


| rules and regulations as may be established therefor by the 


parent church; and no rent, charge or exaction shall ever be 


_ made or demanded for such occupation or use. 


§ 3. Persons attending public worship in such churches or 


' chapels, or otherwise claiming in any manner to be connected 


therewith, shall not by reason of such attendance, or claim of 
any kind, be entitled to vote at the annual elections for church 
wardens and vestrymen, or trustees, of the religious corporation 
by which such churches or chapels shall have been erected and 
maintained, and shall not have any right, claim or demand as 
corporators in said parent church. 


{ Section 6 of revisism, except that section 2 is not re-enacted.} 


(Laws 1868, ch. 784, amends L. 1867, ch. 265.) 
(Law's 1868, ch. 808, except sections 2 and 4 omitted as unneces- 
sary, amends L. 18138, ch. 60.) 
(Laws 1869, ch. 171; not in R. S., 8th ed.) 


[This act limits the amount of property which the general 
synod of the Reformed Protestant Dutch church may hold, and 
is supcrseded by General Corporation Law, section 12.] 


(Laws 1871, ch. 12; R. 8, 8th ed., 1890.) 


Section 1. The act entitled “An act to provide for the incor- 
poration of religious societies,” passed April fifth, eighteen hun- 
dred and thirteen, is hereby amended by adding thereto the fol- 
lowing provisions: 

1. It shall be lawful for any church or congregation of 
the “Christian Orthodox Catholic Church of the Eastern Con. 
fession,” now or hereafter existing in this State, to be incorpo: 
rated according ta the provisions of this act. The envoy extra- 


‘ordinary and minister plenipotentiary of Russia to the United 


States, and the consul-general of Russia to the United States, 
then acknowledged and received as such by the government of 
the United States, may sign a certificate in duplicates, showing 
the name or title by which they and their suecessors shall be 
known and designated as a body corporate by virtue of this act, 
which certificate shall be duly acknowledged or proved in the 
same manner as conveyances of real estate; and one of such cer- 
tificates shall be filed in the office of the secretary of state, and 
the other in the office of the clerk of the county in which such 
church may be erected or intended so to be; and thereupon such 
church or congregation shall be a body corporate, by the name or 
title expressed in such certificate, and the persons so signing 
the same shall be the trustees thereof. The successors in office 


392 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


of such envoy extraordinary and minister plenipotentiary and 
consul general for the time being acknowledged and received 
as aforesaid, shall by virtue of their office be the trustees of such 
church, in place of their predecessors. 


_ [Sections 50 and 51 of revision, without change of substance. § 


2. The trustees of every such church or congregation, and their 
successors shall have all the powers and authority granted to 
the trustee or trustees of any church, congregation or society, by 
the fourth section of the act entitled “An act to provide for the 
incorporation of religious societies,” passed April fifth, eighteen 
hundred and thirteen, and shall also have power to fix or ascer- 
tain the salary to be paid to any pastor or assistant pastor of 
such church appointed or commissioned according to the rules 
and regulations of such church, but the whole real and personal 
estate of any such church, exclusive of the church edifice, par- 
sonage and school-houses, together with the land on which the 
same may be erected, and burying placs, shall not exceed the 
annual value or income of three thousand dollars; but nothing 
herein contained shall be held or taken to repeal, alter or impair 
the effect of chapter three hundred and sixty of the laws of eigh- 
teen hundred and sixty. 


FSection 51 of revision, without change of substance. The 
property limitation is omitted as covered by General Corporation 
Law, section 12.9 


3. The trustees of any church incorporated under this acti, are 
required to exhibit, upon oath, to the supreme court in the 
judicial district in which the church is situated, once in three 
years, an inventory of all the estate, real and personal, belonging 
to such church, and of the annual income thereof, which inven- 
tory shall be filed in the office of the clerk of the county in 
which such building is situated. 


[The exhibition of accounts is not required by revision, but 
a judicial inquiry as to amount of property, etc. of corporation 
is provided by section 13.] 


4. Whenever any church incorporated under this act shal 
be dissolved, by means of any nonuser or neglect to exercise 
any of the powers necessary for its preservation or otherwise, 
the same may be reincorporated in the mode prescribed in this 
act, within six years from the date of such dissolution, and there- 
upon all the property, real and personal, belonging to such dis- 





LAWS REPEALED BY RELIGIOUS CORP. LAW. 393 


solved corporation, at the time of its dissolution, shall vest in 
such new corporation. 


[Omitted as unnecessary.] 


5. All conveyances to any church incorporated under this act, 
of any real estate heretofore appropriated to the use of such 
church or the congregation thereof, or intended so to be, are here- 
by confirmed and declared valid and effectual, but nothing herein 
shall affect any suit or proceedings now pending involving the 
right or title to any property so conveyed. 

§ 2. The legislature may at any time modify, alter.or repeal 
this act. : 


fStatutory Construction Law, section 31, saves rights heretofore 
acquired under acts repealed by Religious Corporations Law, 
and section 10 of revision confirms conveyances to the unincorpo- 
rated church. 


(Laws 1871, ch. 776; R. S., 8th ed., 1900.) 


Section 1. Any religious corporation within this State, 
created by any special charter, shall, notwithstanding 
such charter, have all the powers and authority given 
to any trustees, congregations, or societies incorporated under 
the act entitled “An act to provide for the incorporation of relig- 
ious societies,” passed April fifth, eighteen hundred and thirteen, 
or any act amendatory thereof or supplementary thereto, and the 
property required for any school-house or dwelling-house for the 
use of a minister, shall not be included in the estimate of the 
value of the property to the possession of which such corporation 
may be restricted. 


[Section 16 of revision, without change of substance. 


(Laws 1874, ch. 26; R. S. 8th ed., 1920-1) 


Section 1. The presiding elder of any district, or the presiding 
elders of any number of districts, and a majority of the district 
stewards of any district or districts, appointed according to the 
_ discipline of the Methodist Episcopal church, residing in any 
ecclesiastical district or districts in this State erected by an 

annual conference of said church as a presiding elder’s district 
or districts, may make, sign, and acknowledge, before some officer 
_ competent to take the acknowledgment of deeds, and file in the 
office of the clerk of any county in such district or districts, and 
a duplicate thereof in the office of the secretary of state, a certifi- 
cate in writing, in which shall be stated the corporate name of 


q . 


3894 LAWS REPEALED BY BELIGIOUS CORP. LAW. 


said corporation; the names, residences and official relation to 
the district of the person signing such certificate, the number of 
trusiees not less than three nor more than nine, who shall man- 
age the property and affairs of said corporation for the first 
year, and their names; and in which certificate it shall be further 
stated, in substance, that the object of such corporation is. to 
secure the benefits of this act. 

§ 2. Whenever in forming any corporation under this act a 
greater number of trustees than nine shall be desired, the num- 
ber of trustees shall be specified in the articles of incorporation, 
which shall be not less than nine nor more than twenty-one, and 
shall specify in said articles, the names of the persons as trustees 
to manage the affairs of said corporation until others are elected 
in their places; said trustees shall be divided by lot into three 
classes, the first class to hold their office for one year; the second 
class to hold their office for two years; the third class to hold 
their office for three years. The said corporation, when organ- 
ized, and any camp-ground or camp-meeting association hereto- 
fore organized under the laws of the State of New York, shall 
have power to adopt a constitution, and to prescribe rules and 
regulations not inconsistent with the constitution and laws of 
the State or of the Unitel States, for the government thereof and 
for the election of trustees and its officers. One-third of the trus- 
-tees shall be annually clected and vacancies filled in such manner 
as the eonstitution of said corporation shall prescribe. When 
the camp-grounds proposed to be selected by such corporation 
shall be situated upon or near the borders of this State, persons 
residing out of the jurisdiction of this State may be permitted 
to join in and become members of said corporation, and shall be 
eligible to be elected officers thereof. When the number of trus- 
tees do not exceed nine, or no constitution is adopted by the cor- 
poration prescribing the mode of elections of its trustees and 
officers, then the district stewards of any presiding elder’s dis- 
trict, at their annual meeting, may appoint, from time to time, 
trustees for such corporation, within their district to supply the 
places of those whose terms of office shall expire and to fill vacan- 
cies in the number of trustees. And when two or more districts 
join in such corporation, then the district stewards of each dis- 
trict at their annual meeting,may appoint their equal propor- 
tion of said trustees. But in case the number of trustees can not 
be equally divided between the districts, then the districts in 
which the camp-ground is located may appoint such trustees, 
(Thus amended by L. 1875, chap. 325.) 

§ 3. When, such certificate shall be filed, as aforesaid, the per- 
sons who shall have made, signed and acknowledged the same, ~ 


-— 






=—oa 





\ 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 3.5 


and their successors, shall be and become a body politie and cor- 


porate, by the name stated in such certificate; and such corpora- 


tion shall have succession, and possess the general powers con- 
ferred on corporations by the eighteenth chapter of the first part 
of the Revised Statutes of this State; and shall also have power 
to take, by gift, grant or purchase, any estate, real or personal, 
the annual income of which shall not exceed twenty-five thou- 
sand dollars, for the use of the authorities of the Methodist 
Episcopal church, representing said district or districts, as a 
camping-ground for camp-meeting purposes; and from time to 
time to sell and convey the same, and to reinvest the proceeds 
thereof for a like purpose, as the trustees of such corporation, 
with the approval of the annual conference having jurisdiction 
over the district or districts, may direct. And all the provisions 
of article seven, title cight, chapter twenty, part first of the 
Revised Statutes of this State, entitled, “of the disturbance of 
religious meetings,” shall apply to religious meetings held in 
pursuance of this act, in accordance with the usages of said 
Methodist Episcopal church. And the trustees of any such 
camp-ground appointed according to the provisions of this act, 
and for the purpose named in this act, and their successors in 
oflice, are hereby clothed with the same powers as are conferred 
upon peace officers in and by said article seven. 

§ 4. Anv real estate heretofore conveyed for camp-meeting 
purposes may be conveyed, by the trustees holding the title 
thereof, to a corporation formed as aforesaid, whereupon the 
title thereto shall vest in such corporation for the purpose 
defined in this act. 

§ 5. Districts may unite with such corporation by conforming 
to this act and appending their certificates to the original ones. 


[Section 17 of revision, simplified, without material change. ] 
| (Laws 1874, ch. 37; R. 8. 8th ed., 1902.) 


Section 1. Any two religious corporations incorporated under 
the provisions of the third section of the act entitled “An act 
to provide for the incorporation of religious societies,” passed 
April fifth, eighteen hundred and thirteen, and the several acts 
amendatory thereof or supplemental thereto, are hereby author- 
ized to unite and consolidate themselves into a single corpora- 
tion in the manner following: 

§ 2. The said two corporations may enter into an agreement 
under their respective corporate seals for the union and consoli- 


- dation of the said corporations, setting forth the terms and con- 


ditions thereof, the name of the proposed new corporation, the 


/ 


396 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


names of the persons who shall be its church wardens and ves- 
trymen, minister, eldersand deacons or trustees, or other officers, 
as the case may be, until the first annual election of the pro- 
posed new corporation, and fixing the day of its annual election. 

§ 3. Each of the said corporations may make its separate peti- 
tion to the supreme court for an order for such union and con- 
solidation, setting forth in such petition the reasons for such 
union, and consolidation, the agreement made pursuant to the 
second section of this act, all its property, real and personal, 
all its debts and liabilities, and the amount and sources of its 
annual income. 

§ 4. A meeting of each of said two corporations to consider and 
act upon the proposed union and consolidation, and the agree 
ment and petition therefor, shall be called by a notice given in 
the same manner, and for the same length of time, as is provided 
for notices of election of trustees in the said third section of the 
act hereby amended; and in case the proposed union and con- 
solidation, and the agreement and petition therefor shall receive 
the approval of three-fourths of the persons entitled to vote at 
an election of trustees of each of the two corporations, assems 
bled at such meeting, or at an adjourned meeting, or a subse- 
quent meeting called in like manner, then, and not otherwise, 
the proposed union and consolidation may be proceeded with 
and the petition presented to the court. 

§ ‘5. Upon such petitions from each of such corporations so 
proposing to be united and consolidated, and upon the said 
agreement, and the proceedings of the meetings prescribed in 
the fourth section, satisfactorily proved or certified, the supreme 
court may, in case it shall deem it proper, make an order for 
the union and consolidation of such corporations, determining 
all the terms, conditions and provisions thereof. All parties 
interested therein may be heard on such petition. 

§ 6. When such order is made and entered, according to the 
practice of the court, the said two corporations shall be united 
and consolidated into one corporation by the name designated by 
the crder, and it shall have all the rights and powers, and be 
subject to all the obligations of religious corporations under the 
act to which this is supplementary, and the acts amendatory 
thereof and supplementary thereto. 

§ 7. And thereupon all the estate, rights and property of what- 
soever nature belonging to either of said two corporations shall, 
without further act or deed, be vested in and transferred to the 
new corporation as effectually as they were vested in or belonged 
to the former corporations, and the said new corporation shall 
be liable for all the debts and liabilities of the former corpora — 


—Ie = oe 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 397 


tions, in the same manner and as effectually as if said debts on 
liabilities had been contracted ov incurred by it. 


[Section 12 of revision. See note to that change.} 
(Laws 1875, ch. 79; R. &, Sth ed, 1903.) 


Section 1. Trustees elected under the provisions of section 
three of chapter sixty of the laws of eighteen hundred and 
thirteen, entitled “An act to provide for the incorporation of 
religious societies,” shall hold their offices during the term for 
which they were elected, and until their successors are chosen. 
And that whenever hereafter any church, congregation, or 
society, incorporated under and by virtue of the provisions of 
section three of chapter sixty of the laws of eighteen hundred 
and thirteen, may desire to alter the time of the election of its 
trustees, or to alter the dates upon which the terms of office of 
such trustees shall begin and end, such church, congregation, 
or society may make such change or alteration; and at any 
regular meeting of the members of such church, congregation, 
or society, by a resolution of a majority of such members 
present and voting, may fix and prescribe the time when such 
election of trustees shall take place, or the dates when the 
terms of office of such trustees shall respectively begin and 
end; but the same previous notice of such mectine, and the 
object thereof, must be given that is now required by-law for 
a meeting at which the election of trustees is to take place; 
provided that nothing in this act shall effect trustees already 
eiected, and that nothing herein contained shall be construed 
to permit an election of trustees for a longer period than is now 
allowed by law. (Thus amended by L. 1879, chap 462.) 


[Section 86 of revision provides for changing date of annual 
election. That the trustees shall hold until successors are 
elected, is covered by General Corporation Law, section 23, 
Provisions for notice of annual meetings are in section 81 of 
revision. } 


§ 2. Whenever a trustee elected under the provisions of said 
section three of the above-mentioned act ceases to be a member 
of the church, congregation or society, by removal or otherwise, 
or ceases to statedly attend upon and support its services, he 
shal] at the same time, and for such cause, cease to be a trus- 
tee, and his place shall be declared vacant by a notice of the 
board of trustees to the church, congregation or society, and 
said church, congregation or society, shall proceed to fill the 
vacancy, as provided for in the above-mentioned act. 


FSection 89 of revision, without change of substance.] 


398 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


§ 3. Any religious society, organized under the laws of. this 
State, may take and receive by bequest or devise any real or 
personal estate, the net annual income of which shall not exceed 
twelve thousand dollars, subject, however, to the provisions of 
chapter three hundred and sixty of the laws of eighteen hundred 
and sixty, entitled “An act relating to wills.” (Thus amended 
by L. 1875, chap. 443.) 


f Omitted, General Corporation Law, section 12, authorizes 
reigious corporations to hold property the annual income of 
Winch does not exceed $500,000. mA At 


§ 4. The trustees of any church, congregation or religious 
society, incorporated under said section three of the above- 
meutioned act, shall administer the temporalities thereof, and 
hold and apply the estate and property belonging thereto, and 
the revenues of the same, for the benefit of such corporation, 
according to the discipline, rules and usages of the denomina- 
ticn to which the church members of the corporation belong; and 
it shall not be lawful for the trustees to divert such estate, prop- 
eriy or revenues to any other purpose except toward the sup- 
port and maintenance of any religious, benevolent or other insti- 
tution connected with such church, congregation or religious 
society. 


[Section 5 of revision, without change of substance.}] | 


§ 5. Each and every of the corporations aforesaid may receive, 
se and apply all rents or incomes derived from pews, in addi- 
ttivuu to the annual income limited by the aforesaid act, or any, 
amendment thereof. 

§ 6. The jurisdiction of courts of equity in this State is hereby 
extended over such corporations, so. far as may be necessary to 
enforce the provisions of this act. 

3.7. No religious corporation shall be deemed to be dissolved 
for any neglect hitherto to exhibit an account or inventory of 
its real and personal estate and the annual income thereof, pro- 
wided that such account or inventory shall be exhibited within 
three years from the passage of this act. 


f[Sections 5, 6 and 7 are omitted. Section 5 is unnecessary in 
wiew of the broad provision of the General Corporation Law, 
section 12. No inventory and account is required to be filed, 
but a judicial investigation as to amount of property, ete., held 
by the corporation may be instituted pursuant to section 18 of 
revision. ] Pyes 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 399 


(Laws 1875, ch. 209; R. 8S, Sth ed, 1904.) = 


Section 1. Any two or more religious corporations, incor- 
porated under the provisions of the third section of chapter 
sixty of the laws of eighteen hundred and thirteen, entitled “An 
act to provide for the incorporation of religious societies,” and 
the several acts amendatery thereof or supplementary thercto, 
are hereby authorized to unite and consolidate themselves into 
a single corporation in the manner following: 

§ 2. The said corporations may enter into an agreement under 
their respective corporate seals for the union and consolidation 
of the said corporations, setting forth the terms and conditions 
thereof, the name of the proposed new corporation, the names 
of the persons who shall be its church wardens and vestrymen, 
minister, elders and deacons or trustees, or other officers, as the 
case may be, until the first annual election of the proposed new 
corporation, and fixing the day of its annual election. 

§ 8. Each of the said corporations may make its separate 
petition to the supreme court for an order for such union and 
consolidation, setting forth in such petition the reasons for such 
union and consolidation, the agreement made pursuant to the 
second section of this act, all its property, real and personal, ail 
its debts and liabilities, and the amount and sources of: its an- 
nual income. 

§ 4. A meeting of each of said corporations, to consider and 
act upon the proposed union and consolidation and the agree- 
ment and petition therefor, shall be called by a notice given in 
the same manner and for the same length of time as is provided 
for notices of election of trustees in the said third section of the 
act hereby amended; and in case the proposed union and con- 
solidation, and the agreement and petition therefor, shall receive 
the approval of three-fourths of the persons entitled to vote at 
an election of trustees of each of the corporations, assembled at 
such meeting, or at an adjourned meeting, or a subsequent meet- 
ing called in like manner, then, and not otherwise, the proposed 
union and consolidation may be proceeded with, and the petition 
presented to the court. 

§ 5. Upon such petition from each of such corporations so pro- 
posing to be united and consolidated, and upon the said agree- 
ment, and the proceedings of the meeting prescribed in the 
fourth section, satisfactorily proved or certified, the supreme 
court may, in case it shall deem it proper, make an order for the 
union and consolidation of such corporations, determining all 
the terms, conditions and provisions thereor. All parties inter- 
ested therein may be heard on such petition. 

§ 6. When such order is made and entered, according to the 
practice of the court, the said corporation shall be united and 
consolidated into one corporation, by the name designated in the 


400 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


order, and it shall have all the rights and powers, and be subject 
to all the obligations of religious corporations under the act to 
which this is supplementary, and the acts amendatory thereof 
and supplementary thereto. | 

§ 7. And thereupon all the estate, rights and property of what- 
soever nature, belonging to either of said corporations, shall, 
without further act or deed, be vested in and transferred to the 
new corporation as effectually as they were vested in or belonged 
to the former corporations, and the said new corporation shall 
be liable for all the debts and liabilities of the former corpora- 
tions, in the same manner and as effectually, as if said debts or 
liabilities had been contracted or incurred by it. 


[Section 12 of revisien. See note to that section. } 


(Laws 1875, ch. 325; R. S., Sth ed, 1921.) 
[Section 1 amends L. 1874, ch. 26.9 


§ 2. All restrictions imposed upon such corporations heretofore 
organized under any law of this State relating to the amount of 
real or personal estate, or the value thereof, which such corpora- 
tion may hold, are hereby removed, provided the entire annual 
income shall not exceed the sum authorized by section three of 
the act hereby amended, unless by their charters they are empow- 
ered to hold a larger amount. Whenever any camp-ground asso- 
ciation shall own land on any of the navigable waters of the 
State of New York, to be used for camp-ground purposes only, 
the said association shall have authority to regulate the landing 
of any person or vessel on said wharves, piers or shore, during 
the holding of religious services, and may also regulate or pro- 
hibit the use of said wharves and piers, or shore during said ser- 
vices by any person or vessel. 


[The first sentence is omitted, as superseded by Gencral Cor- 
poration Law, section 12. The latter part of section is in section 
17 of revision, without change of substance.] 


(L. 1875, ch. 354, amends L. 1826, ch. 47) 
(Laws 1875, ch. 881; R. S., 8th ed., 1905.) 


Section 1.. It shall be lawful for any presbytery, now or here- 
after to be constituted or established, not already incorporated, 
at any stated meeting thereof, by plurality of voices, to elect any 
number of discreet persons, not less than three nor exceeding 
nine in number, as trustees to take charge of the estate and prop: 
erty belonging thereto, and to transact all affairs relnting to the — 
temporalities thereof. And the moderator and stated clerk of — 


pee 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 401 


said presbytery, shall immediately thereafter certify, under their 
hands and seals, the names of the persons elected as trustees 
for such presbytery, in which certificate the name or title, by 
which the said trustees and ‘their successors shall forever there- 
after be called or known, shall be particularly mentioned and 
described; which said certificate being duly acknowledged or 
proved before an ofiicer authorized by law to take the proof or 
acxnowledgment of deeds of real estate by said moderator and 
stated clerk, shall be recorded by the clerk of one of the counties 
situated wholly or in part, within the bounds of said presbytery, in 
the book where the said clerk is required by law to record certifl- 
cates of the organization of religious societies, and such trustees 
and their successors shall thereupon by virtue of this act, be a 
body corporate by the name or title expressed in such certificate. 


[Section 14 of revision, except that the members of the gov- 
erning body instead of the trustees are made the corporation. 
Section 3 of revision provides for filing and recording certifi- 
cates. 


§ 2. The said corporation shall, in law, be capable of taking 
for religious, educational and charitable purposes, by gift, 
devise, bequest, grant, or purchase, and of holding, conveying 
and otherwise disposing of the same from time to time, all real 
and personal estate held for the benefit of any such presbytery 
at the time the same shall become incorporated or which had 
then been or may thereafter, for the purpose of any such presby- 
tery and in the promotion of its religious, educational or 
charitable purposes, be given, devised, bequeathed or granted 
to any such corporation by its name or for the religious, edu- 
cational and charitable use thereof, or which may, in any man- 
ner, have accrued or shall accrue from the interest, income, or 
use of such real or personal estate, provided, that the yearly 
income received from the property of any such corporation shall 
not exceed the sum of ten thousand dollars. 


gSection 11, General Corporation Law, authorizes every cor- 
poration to take and hold property for its uses and objects. 
Section 4 of revision, provides for the vesting of the temporali- 
ties and property of the unincorporated governing body in the 
incorporated one. The property limitation is omitted as super- 
seded by General Corporation Law, section 12.7 


§ 3. Whenever any church in connection with any such presby- 
tery, shall become extinct, by reason of the death or removal of 
its members, it shall be lawful for such corporation to take posses- 
sion of the temporalities belonging to the society formed in con- 


402 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


nection with such extinct church and manage or dispose of the 
same, and apply the proceeds thereof to any of the objects men- 
ticned in the second section of this act. The presbytery to which 
the church belongs shall determine when any church is extinct, 
provided that no church having more than nine resident members 
shall be declared extinct, unless it has failed, for three consecutive 
years to maintain the stated preaching of the gospel. (Thus 
amended by L. 1877, chap. 177). 


[Section 15 of revision, without material change.], 


§ 4. The management and disposal of affairs and property of 
such corporation shall ke in the hands of the trustees thereof; 
and which trustees shall hold their office at the pleasure of the 
presbytery electing them, and all vacancies shall be filled by the 
presbytery. 


[Section 14 of revision, without change of substance.} ) 


(Laws 1875, ch. 408; R. S., 8th ed., 1906.) 


Section 1. In all cases now existing or which may hereafter 
exist, in which any priest, clergyman or minister of the gospel 
shall serve or minister to two or more churches, congregations or 
religious societies, incorporated under the provisions of the act 
entitled, “An act to provide for the incorporation of religious 
societies,” passed April fifth, eighteen hundred and thirteen, and 
the acts amendatory thereof, it shall be lawful for such churches, 
congregations or religious societies to have, hold and own a lot 
or lots or farm, with such building or buildings thereon, as the 
said churches, congregations or religious societies may deem 
necessary or proper for the use of such priest, clergyman or minis- 
ter of the gospel, as shall serve or minister to such churches, con- 
gregations or religious societies, to be occupied and used by such 
priest, clergyman or minister of the gospel as a parsonage, dur- 
ing the time he shall serve or minister to such churches, congrega- 
tions or religious societies. 

§ 2. After the passage of this act, the said churches, congrega- 
tions or religious societies shall have power to elect three trus- 
tees, each being a member of one of said churches, congregations 
or relizious societies, to be denominated parsonage trustees, to 
take and hold the title to such lot or lots or farm as may be pur- 
chased for parsonage purposes, as trustees of and for the use and 
benefit of said churches, congregations or religious societies. 

§ 3. The priest, clergyman or minister of the gospel so serving 
or ministering to such churches, congregations or religious 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 403 


societies, shall designate some day, other than Sunday, and the 
hour of the day when the election of the first trustees shall be 
held at the place where each of such churches, congregations 
or religious societies statedly, meets for worship. Notice of the 
time of holding such election shall then be given to each of such 
churches, congregations or religious societies, in the manner 
prescribed by the third section of the act above mentioned. 
Notice shall be given at the same time and in the same manner, 
of the place where the board of canvassers, created by this act, 
to canvass the votes given at the election for trustees. At the 
time so appointed for such election, said churches, congrega- 
tions or religious societies shall, by a plurality of voices, elect 
one of their members chairman of such meeting, and the clerk 
of such church, congregation or religious society, if present, shall 
be clerk of such meeting; but if such clerk shall be absent, then 
such church, congregations or religious societies shall, by plural- 
ity of voices, elect one of their members clerk for the time being. 

§ 4. Said election of trustees shall be by ballot, and the three 
persons for whom the highest number of ballots shall be cast shall 
be the first trustees. The chairman of each of such meetings 
shall preside thereat, receive the ballots, preserve order and see 
that the business before the meeting is conducted in an orderly 
and legal manner. The clerk of each meeting shall keep a record 
of the proceedings thereof, and also a poll-list containing the 
names of all the persons who shall vote at such election. All 
persons who shall be entitled to vote for trustees of such church, 
congregation or religious society, may lawfully vote at such elec- 
tion, and no others. The chairman and clerk of each meeting 
shall canvass the votes cast at such election, and make and sign 
a certificate thereof, setting forth the time and place at which 
such election was held, the whole number of votes cast, the names 
of all persons voted for, and the number of votes given for each. 

§ 5. The chairman of any or either of such meetings may, by 
a writing, signed by him, appoint the clerk of such meeting a 
canvasser in his place and stead. Such chairmen as do not 
appoint the clerk a canvasser in his stead, and such clerks as 
shall or may be appointed canyassers as above mentioned, shall 
meet at the place designated in the notice given for such elec- 
tion, on the day following such election, at three o’clock in the 
afternoon of that day, and shall form themselves into a board of 
canvassers by the election of one of their number chairman of 
said board, and another one of their members secretary of said 
board, and shall then, from all the certificates of the elections 
held the day before, ascertain the whole number of votes cast 
for parsonage trustees, the names of al! the -persons voted for, 


404 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


and the number of votes given for each, and shall declare the 
three persons having the largest number of votes elected trus- 
tees. They shall then proceed to divide said trustees, by lot, 
into three classes, one of whom shall hold the office for one year, 
one for two years and one for three years; and thereafter one 
parsonage trustee shall be elected each year, at the time and 
in the manner and upon the notice prescribed for the election of 
the first parsonage trustees. They shall then designate the 
name by which such parsonage trustees shall be known and 
called, as the parsonage trustees of a certain circuit, naming it, 
or of a certain place, naming it, and its vicinity. 

§ 6. The secretary of said board of canvassers shall keep a 
record of all the proceedings of said board in a book to be pro- 
vided for that purpose, and shall also file and preserve all certifi- 
cates of election on which such board shall act. He shall also 
make a certificate of the election of the persons chosen trustees, 
of their classification and the time each is to serve, which shall 
be signed by the chairman of such board and by such secretary’, 
and shall be acknowledged by them in such manner as deecs 
are by law required to be acknowledged to entitle them to be 
recorded. Such certificate and acknowledgment shall then be 
recorded in the office of the clerk of the county or counties in 
which any one of such churches, congregations or religious socic- 
ties may be located. 

§ 7. Upon the recording of such certificate the said trustees 
and their successors shall be a body politic and corporate, by 
the name stated in such certificate; and by that name they 
and their successors shall and may have succession, and shall 
be capable in law, of suing and being sued, and may have and 
use a common seal, and may alter and change the same at 
pleasure; and by their corporate name be capable of receiving, 
purchasing and holding for the use and benefit of said churches, 
congregations or religious societies such real and personal estate 
as such churches, congregations or religious societies may deem 
necessary or proper to purchase for the use of the priest, clergy- 
men or ministers of the gospel, who shall serve or minister to 
them as aforesaid, and to manage, improve, protect and preserve 
said property. 

§ 8. In case it shall happen that an election of trustees shall 
not be held on the day designated for such election, the corpo- 
ration shall not for that reason be dissolved, but such election 
may be held on some other day, by giving notice of such election 
in the manner prescribed for the first election of trustees, but 
the time of service of the trustee so elected shall expire at the 
same time his term would have expired in case he had been 
elected at the proper time. re pee: 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 405 


§ 9. In case of the death or removal from the county of any 
one or more of said trustees, the remaining trustees or trustee 
may, by writing under their or his hand and seal, appoint a 
trustee or trustees in the place and stead of the trustee or 
trustees so dying or removing from the county, until the time 
appointed for the next election, when a trustee or trustees shall 
be elected in the place or places of him or them so dying or 
removing, in the same manner as other trustees are required 
to be elected. 


[Section 9 of revision. For chan ges, see notes to that section.] 


(Laws 1875, ch. 443, amends L. 1875, ch. 79.) 
(Laws 1875, ch. 597, amends L, 1818, ch. 60.) 
(Laws 1876, ch. 110; R. S, 8th ed., 1908.) 


Section 1. It shall be lawful for any diocesan convention, 
presbytery, classis, synod, annual conference, or other governing 
body having jurisdiction over a number of churches, congrega- 
tions or societies of any church or religious denomination in 
this State, now or hereafter to be constituted or established, 
and not already incorporated, at any stated meeting thereof, 
by a plurality of voices, to elect any number of discreet persons, 
not less than three nor exceeding nine in number, as trustees to 
take charge of the estate and property belonging thereto, and 
to transact all affairs relating to the temporalities thereof. 
The presiding officer and clerk of such governing body shall 
immediately thereafter certify, under their hands and seals, 
the names of the persons elected as trustees us aforesaid, in which 
certificate the name or title by which the said trustees and 
their successors shall be known, shall be particularly mentioned, 
which said certificate, being duly acknowledged by the said 
presiding officer and clerk, shall be recorded by the clerk of 
one of the counties situated in whole or in part within the 
bounds of the jurisdiction of such governing body, or in the 
book kept for the record of religious corporations; and such 
trustees and their successors shall thereupon, by virtue of this 
act, be a body corporate, by the name or title expressed in 
such certificate. 


{Section 14 of revision, except that the members of the govern- 
in body, instead of the trustees, are made the corporation. Section 
3 of revision provides for filing and recording certificates.] 


§ 2. Such trustees shall be capable of taking for religious, 
educational and charitable purposes, by gift, devise, bequest, 
graut or purchase, and of holding and disposing of the same, 


406 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


any real and personal estate held for the benefit of any such 
governing body, or of any parish, congregation, society, church, 
chapel, mission, religious, benevolent, charitable or educational 
institution, existing or acting under such governing body at 
the time of their election, or which had then or may thereafter 
be given for any such purposes, provided that the net yearly 
income received from the said property shall not at such time 
exceed the sum of twenty-five thousand dollars. 


fection 11 of General Corporation Law, authorizes every cor- 
poration to take and hold property for its uses and objects. Sec- 
tion 4 of revision, provides for the vesting of the temporalities 
and property of the unincorporated governing body in the incor- 
porated one. The property limitation is omitted as superseded 
by, General Corporation Law, section 12.] 


§ 8. Whenever any church, parish or religious society, in 
connection with any such governing body, shall become extinct, 
by reason of the death or removal of its members, or for any 
other cause, it shall be lawful for the trustees elected by such 
governing body, as aforesaid, to take possession of the tem- 
poralities belonging to such extinct church or society, and man- 
age, sell or dispose of the same, and apply the proceeds thereof 
to any of the objects or purposes mentioned in the second sec- 
tion of this act. It shall not be lawful for said trustees to divert 
said property to any other object. The governing body to which 
such church or society belongs shall determine when any 
church or society has become extinct, or has ceased to maintain 


‘religious services for two consecutive years (as is customary, - 


in said governing body) provided that no church or society hav- 
ing more than thirteen resident attending male members, each 
of whom has annually paid pew rent, or annual contributions 
toward the support of the church or society the last two years, 
shall be declared extinct, except it has failed to ma‘ntain 
religious service for two consecutive years, according to the 
customs and usages of the governing body to which such 
church or soctety belongs. (Thus amended by L. 1882, chap. 23, 
superseding L. 1880, chap. 55.) 2 


[Section 15 of revision, without material change. See note 
to that section.] 


§ 4. The trustees elected by virtue of this act shall hold their 
offices at the pleasure of the governing body by whom they are 


\ 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 407 


elected, and all vacancies shall be filled by such body as they 
occur. 


[Section 14 of revision, without change of substance.] 


(Laws 1876, ch. 176; R. S,, 8th ed., 1909.) 


Section 1. The rector, wardens and vestrymen or the trustees, 
consistory or session of any church, congregation or religious 
society, incorporated under any of the laws of this State, shall 
administer the temporalities thereof and hold and apply the 
estate and property belonging thereto, and the revenues of the 
same, for the benefit of such corporation according to the rules 
and usages of the church or denomination to which said corpora- 
tion shall belong; and it shall not be lawful to divert such estate, 
property or revenue to.any purpose, except the support and main- 
tenance of anv church or religious or benevolent institution or 
object connected with the church or denomination to which such 
corporation shall belong. 


[Section 5 of revision, without change of substance.] 


§ 2. Each and every of the corporations aforesaid may receive, 
use and apply all rents and income derived from pews of their 
respective churches, in addition to the annual income limited by 
any statute now in force relating thereto. 


fOmitted as superseded by General Corporation Law, sec- 
tion 12.9 


§. 3. Any two or more of the corporations, aforesaid, are hereby 
authorized to unite and consolidate themselves into a single cor- 
poration of the denomination to which at least one of such cor- 
porations shall belong, in the manner following: The said corpo- 
rations may enter into an agreement under their respective 
corporate seals, for the union and consolidation of the said cor- 
porations, setting forth the terms and conditions thereof, the 
name of the proposed new corporation, the church or denontina- 
tion to which it shall belong, the names of the persons who shall 
be the church wardens and vestrymen, or elders and deacons or 
trustees, or other officers as the case may be, until the first 
annual election of the proposed new corporation, and fixing the 
day of such election. But in the case of the Protestant Episco- 
pal churches, no such agreement shall be valid unless approved 
by the bishop’and standing committee of the diocese in which 
such churches are situated; and in case of Presbyterian churches 
a union under this act shall not be valid unelss approved by the 
presbytery with which such churches are connected. Each of 


408 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


the said corporations may make its separate petition to the 
supreme court in the judicial district in which such corporations 
are situated, fo- an order for such union and consolidation; set- 
ting forth in such petition the reason for such union and consoli- 
dation, the agreement made as hereinbefore provided, and a 
statement of all its property, real and personal; all its debts and 
liabilities, and the amount and sources of its annual income. - 
Upon such petition from each of such corporations so proposing 
to be united and consolidated, and upon the said agreement satis- 
factorily proved or certified, the supreme court may, in case it 
shall deem it proper, make an order for the union and consoli- 
dation of such corporations, determining all the terms and condi- 
tions and provisions thereof. All parties interested therein may 
be heard on such petition. When such order is made and 
entered according to the practice of the court, the said corpora- 
tions shall be united and consolidated into one corporation by 
the name designated in the order, and it shall have all the rights 
and powers, and be subject to all the obligations of religious cor- 
porations under the act to which this is supplementary, and the 
acts amendatory thereof and supplementary thereto. (Thus 
amended by L. 1880, chap. 167.) 

§ 4. And thereupon all the estate, rights and property, of what- 
soever nature, belonging to either of said corporations, shall, 
without further act or deed, be vested in and transferred to the 
new corporation as effectually as they were vested in or belonged 
to the former corporations, and the said new corporation shall 
be liable for all the debts and liabilities of the former corpora- 
tions, in the same manner and as effectually as if said debts or 
liabilities had been contracted or incurred by it.: 


{Section 12 of revision, without material change. See note to 
that section.} . 


(Laws 1876, ch. 329; R. 8, Sth ed. 1910.) 


Section 1. It shall be lawful for any Baptist chureh now 
organized, or that may hereafter be organized in this State, to 


secure the benefits of incorporation according to the provisions 
of this act. 


[Section 80 of revision. ] 


§ 2. The members of any such church, of full age, and every 
person of full age who shall, for one year preceding, have been 
a paying pewholder or seatholder in the place of worship of 
said church, or shall have been during said year a yearly paying 
subscriber for the support of said church, may assemble at the 


.— ~ 
ae 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 409 


place of worship of said church, and by a majority of the 
votes of such persons elect three, six or nine of said qualified 
voters as a board of trustees, and such trustees and their sue- 
cessors shall be a body corporate by the title expressed in 
the certificate hereinafter required to be filed. 


[Section 82 of revision. Section 83 of revision provides that 
the members and not the trustees become the corporation. See 
notes to §§ 82 and 83.9 


§ 3. Public notice shall be given of the meeting for the first 
election of trustees under this act, and also of all subsequent 
meetings for the election of trustees, at one regular service of 
_ the church on each of the two Sundays next preceding such 
elections, the object, time and place of such meetings to be 
distinctly stated in such notices. 


Section 81 of revision, without change of substance.] 

§ 4. The trustees thus elected shall be so divided by lot at 
the first election that one-third of them shall go out of office 
at the expiration of one year, one-third at the end of two years, 
and one-third at the end of three years; and thereafter the 
term of service of one-third of their number shall expire annually, 
and their place or places shall be filled by a new election, as 
provided in section third. ) 


[Section 82 of revision provides for original election of trus- 
tees for one, two and three years, instead of a determination of 
terms by lot. ; 


§ 5. The trustees first elected shall file in the office of the 
clerk of the register of the county in which the church is located, 
a certificate of their election, duly signed by the chairman and 
secretary of the meeting at which said election took place, and 
thenceforth the board of trustees so organized shall be a body 
corporate by the name expressed in the certificate go filed. 
Such trustees shall hold regular meetings for business at such 
time and place as they may appoint, and special meetings may 
be called by any three of them; a majority of the whole number 
shall be a quorum for the transaction of business, and a majority 
of the votes cast on any question shall decide such question. 


[The first sentence is covered by section 83 of revision, which 
makes the members, instead of the trustees, the corporation. 
See note to that section. Section 88 of revision authorizes two 


410 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


trustees to call meeting. For quorum clause, see General Cor- 
poration Law, section 29.] 


§ 6. Such trustees shall have and use a common seal, and may 
renew and alter the same at their pleasure, and shall take 
charge of the property of said church, both real and personal; 
transact all business relating to the renting of pews, the pay- 
ment of the pastor’s salary, and ail the other temporalities of 
said church; but such trustees shall have no right to divert the 
property of said church from uses appointed by the church, 
or to settle or remove any pastor or minister of said church, or 
to change or determine his salary or compensation; or to fix or 
change the times, nature or order of the public or social worship 
of said church; or to alienate, sell or encumber the property 
of said church, or to incur debts beyond what may be necessary 
for the proper care, repairs and preservation of the property 
of said church, unless such authority is specially conferred by 
said church upon such trustees; and such authority to alienate, 
sell or incumber shall be valid only when approved by a majority 
present at a meeting of the persons qualified to vote for trustees, 
such meeting to be called as provided in section third of this 
act. In other respects the trustees shall have all the rights, 
powers and duties granted by law to trustees of religious 
corporations. 


FSection 11 of General Corporation Law authorizes all corpora- 
tions to have a seal. ‘fhe remainder of the section is covered 
by the general terms of section 5 of revision. See note to that 
section.} 


§ 7, Whenever a person elected trustee shall, tor a term of six 
consecutive months, cease to attend and to support the worship 
of said church, his place may be declared vacant by an official 
notice of the board of trustees to the church, and a new election 
shall be ordered to fill such vacancy, as provided in section third 
of this act. 


[Section 89 of revision, without change of substance.] 


§ 8 In case any church previously enjoying the benefits of 
incorporation may have already reorganized under the provi- 
sions of the act hereby amended, or shall hereafter reorganize 
thereunder, the trustees elected at such reorganization shall be 
the legal successors of those elected under any previous law; 
and the latter shall at once convey to the former all the property 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 411 
held by them in trust for said church, subject to the rights of all 
parties who may have acquired an interest therein. (Section 8 
added by L. 1879, chap. 136.) 


[See section 4 of revision. ]. 


(Laws 1877, ch. 177, amends L. 1875, ch. 381.) 
(Laws 1878, ch. 209, amends L. 1839, ch. 184.) 
(Laws 1878, ch. 349; R. S., 8th ed. 1895.) 


Section 1. Whenever the trustees of any church or religious 
corporation owning a burying-ground within this State shall by 
resolution determine that it is expedient to remove the human 
remains buried therein, it shall be lawful for them to proceed as 
follows: They shall, by notice read to the congregation on two 
successive Sundays, and posted at the principal door of the 
church for two weeks previously, and published for the same 
period of time in a newspaper published in the city, Village or 
town where such burying-ground is located, or in case there is no 
newspaper published therein, then in a newspaper to be desig- 
nated by the surrogate of the county in which such burying- 

ground is located, call a meeting of the pew-holders of such 
church for the purpose of considering the subject of such 
removal; and in such notice they shall state the time and place 
of such meeting and the purpose thereof. Such meeting shall 
be organized by electing a president and secretary by a majority 
of the pew-holders thereat. If three-fourths of the pew-holders 
present at such meeting shall vote in favor of such removal, the 
president and secretary of such meeting shall execute a certificate 
showing the proceedings of such meeting, which shall be proved 
or acknowledged in the same manner as deeds are required by 
law to be proved or acknowledged, and shall be recorded in the 
office of the register of the city or clerk of the county in which 
such burying-ground is situated, and no other consent shall be 
necessary or required to authorize such removal. (Thus amended 
by L. 1887, chap. 600.) 

§ 2. Such removal shall be made by the trustees of such 
church, their agents and servants, at such time or times, and in 
such manner as the board of health in such town, village or city 
may direct. (Thus amended by L. 1887, chap. 600.) 

§ 3. Such removal shall be made at the expense of such church 
or religious corporation, to any other burying-ground owned by 
them, in an appropriate manner, together with the tomb-stones 
proper thereto; and such tombstones shall be erected again at 
the place of removal over the appropriate remains in all cases 
where the same can be identified. 


412 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


8 4. The provisions of sections two and three of chapter twe 
hundred and fifteen, of the laws of eighteen hundred and forty- 
two, shall not apply to any case in which the certificate men- 
tioned in the first section of this act shall have been duly 
recorded. 


e-enacted in section 8 of revision, without material change 
of substance.] 


(Laws 1879, ch. 117, amends L, 1850, ch. 122.) 
(Laws 1879, ch. 136, amends L. 1876, ch. 329.) 
(Laws 1879, ch. 463, amends L. 1875, ch. 79.) 
(Laws 1880, ch. 55, amends L. 1876, ch. 110.) 
(Laws 1880, ch. 167, amends L. 1876, ch. 176.) 
(Laws 1880, ch. 337, amends L. 1839, ch. 184.) 
(Laws 1881, ch. 327; R. S, 8th ed, 1911.) 


Section 1. Any union society incorporated under the provisions 
of the third section of chapter sixty of the laws of eighteen hun- 
dred and thirteen, entitled “An act to provide for the incorpora- 
tion of religious societies,” and the several acts amendatory 
thereof or supplemental thereto, are hereby authorized to do as — 
hereinafter provided. 


[Section 100 of revision provides for the incorporation of 
union churches, and is new, although such churches, it seems, 
could have incorporated, formerly, pursuant to section 3 of 
chap. 60 of Laws 1813.] 


§ 2, Any such union society holding property belonging jointly 
to the several societies composing the same; but the sole right 
of occupancy being reserved to each of them, and the same to be 
in proportion to their interest in or the money originally paid by: 
them; and it being provided that the trustees make such division 
of the time that each may have and enjoy all its rights and privi- 
leges. And should any one or more of the societies composing 
the same cease to exist and not be known in any of the ways 
hereinafter specified, namely: By holding business meetings and 
having a clerk or secretary, and keeping a list or registry of its 
members, or holding preaching, prayer or conference meetings, 
or any other religious services in keeping with the usages of the 
denomination to which it belongs, provided that at least five years 
have elapsed since any of these things have been done by either 
of said societies, the trustees in such case on notice and a request 
from any of the remaining societies asking for the redistribution 
of the time of occupancy, shall meet for that purpose and divide 





LAWS REPEALED BY RELIGIOUS CORP. LAW, 413 


the same among the remaining societies, in proportion to their 
original contributions, respectively, or if the division has beett 
made, and in keeping wth these provisions, then the same ig 
hereby legalized. 

§ 3. Any one of the societies belonging to said union society 
that has or may hereafter build a church in the same village or 
neighborhood in which it holds its religious services shall not 
thereby lose or forfeit in any way any of its rights or privileges 
in said union society, and the maintaining of divine worship, or 
the contributing to its support, will be regarded the same as if 
the society held its meetings in the church of said union society. 

§ 4. When any one of the societies has a greater interest in 
the occupancy than others, the number of trustees shall be odd; 
and the said trustees shall be elected from each of the societies 
in proportion to its interest in the same, as near ag may be. 

§ 5. Any notice necessary to be given by said union society, 
either for the election of trustees or any other purpose, and there 
being no services at the time in the union church so that said 
notice may be given, and there being a church, as set forth in 
section three of this act, the notice may be read from the desk 
thereof as the law provides, and the same be posted on the outer 
decor of the unton church at least fifteen days before the said 
meeting. 

§ 6. Any society belonging to union society, that is incorporated 
and has built for itself a church, may call a meeting, giving 
notice of the object for which the Same is called, and any one 
entitled to vote for trustees may vote at such meeting, and if 
two-thirds of all the votes taken are in favor of selling their 
interest and right of occupancy in union society, then the trustees 
are hereby authorized to sell the same; and may give title to 
and convey the same, provided the proceeds arising therefrom in 
all cases shall be used for the benefit of their church property. 


[Sections 2-6 are re-enacted in section 101 of revision, without 
material change of substance.] 


(Laws 1881, ch. 501; R. S., 8th ed., 1912.) 


Section 1. Any incorporated religious society within the State 
of New York who now has, or may hereafter hold or acquire lands 
for the purpose of a burial place or cemetery, may sell lots or 
plats in such burial place or cemetery, upon such terms as may be 
agreed, subject to such conditions and restrictions as may be 
imposed upon the use of such lots or plats, by the rules and 
regulations now adopted, or hereafter to be adopted, by such 
religious corporation. The conveyance shall be executed under 


414 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


the common seal of the corporation and shall be signed by, a 
majority of the trustees of the corporation making such sale, 


[Section 7 of revision, without change of substance.] 


(Laws 1882, ch. 23, amends L. 1876, ch. 110.) 
(Laws 1883, ch. 501; not in R. S., 8th ed.) 


Section 1. Any of the churches in this State in connection with 
the Reformed church in America (until eighteen hundred and 
sixty-nine known as the Reformed Protestant Dutch church), 
that in accordance with section eight of the act passed April 
fifteen, eighteen hundred and thirty-five, and entitled “An act 
to amend the chapter of the ministers, elders and deacons of 
the Second Protestant Reformed Dutch church in the city of 
'Albany,” have removed the management of their temporal con- 
cerns from the hands of a consistory, and have committed the 
same to the care of a board of trustees distinct from that con- 
sistory, or who have, at the time of their organization, con- 
fided the management of their temporal concerns to a board of 
trustees distinct from the consistory, may, if the consistory and 
board concurrently so determine, at any time hereafter confide 
the management and care of the temporal concerns of the said 
church to the consistory; and such determination shall be 
reduced to writing, and signed by the president and secretary 
or clerk of said consistory, and by the president and secretary 
or clerk of said board, with the seal of the said corporation 
(if any) thereto affixed, and shall be acknowledged by the presi- 
dent of said consistory, before some person authorized to take 
the acknowledgment of deeds, and be recorded in the office of 
the county clerk of the county in which such church shall be 
situated, in the book of records relative to religious corporations, 
or other proper book of records. Then the said board shall 
by vote signify its desire to dissolve, and shall thereupon cease 
to exist; and the consistory of said church shall be the board 
of trustees of said church, as provided by section two of an act 
passed April fifth, eighteen hundred ‘and thirteen, and entitled 
“An act to provide for the incorporation of religious societies.” 


[Section 64 of revision, without change of substance.] 
(Laws 1884, ch. 198; R. 8, 8th ed. 1896.) 


Section 1. Any incorporated church or congregation in this 
State shall have power to take and hold any lot or lots in any 
burial-ground or cemetery connected with any such church or 
congregation, which may be conveyed or devised to them by the 
owncrs or proprictors thereof, and with power to restrict inter- 
ments to such person or persons or class of persons as may for 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 415 


that purpose be designated and prescribed in the conveyance or 
devise under which the said lot or lots shall be so taken or held. 

§ 2, The said corporation may take and hold any grant, dona- 
tion or bequest of property upon trust, to apply the same, or 
the income thereof, under the direction of the vestry or trustees, 
for the improvement or embellishment of any such burial- 
ground or cemetery, or lot therein, or for the erection, repair, 
preservation or renewal of any tomb, monument or gravestone, 
fence, railing or other erection, or for the planting and cultiva- 
tion of trees, shrubs, flowers or plants in or around any ceme- 
tery lot, orfor improving the said premises in any other manner 
or form consistent with the design and purpose of this act, 
according ta the terms of such grant, donation or bequest. 

§ 8. Nothng in this act contained shall be so construed as in 
any way to limit, aJter or affect the rights and powers of said 
corporation to sell, convey or dispose of their lands in any man- 
ner now authorized by laws concerning the removal of ceme- 
teries or burial grounds, 


[Section 7 of revision, without change of substance.] 


(Laws 1885, ch. 431; R. 8, Sth ed. 1917.) 


Section 1. The American Congregational Union, incorporated 
under the laws of the State of New York to promote the erec- 
tion of Congregational churches or houses of worship and par- 
sonages and other kindred objects, shall be and become vested 
with the property and effects of any extinct or disbanded Con- 
gregational church or society within this State, in trust to apply 
the same to the maintenance or erection of such houses of wor- 
ship and parsonages within this State, after paying the debts, 
if any, of such disbanded church or society, and for these pur- 
poses may sell and convert such property into money; provided, 
however, that in the gale and disposition of real and personal 
estate so devolving on the said American Congregational Union, 
its trustees and managing board shall be deemed, in respect to 
the right and power of possession, control, disposal and convey- 
ance, the lecal successors of such extinct corporation; and in 
case of the sale of real property it may apply to any court of 
record within the judicial district w’ ere such real estate is 
situated, for the judicial order required for the sale of real 
estate of religious corporations, and for leave to sell such land 
and premises so devolving on them. The said American Congre- 
gational Union shall determine when any such church or society 
is extinct, provided that no church having more than nine resi- 
dent members shall be declared extinct, unless it has failed for 


416 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


three consecutive years to maintain the stated preaching of the 
gospel. If the court to which the application is made shall deem 
that there are persons in being entitled to notice of the applica- 
tion, the court may, in its discretion, make an order to show 
cause and direct summary service thereof, either by publication 
thereof for one or more weeks, or personally on the persons desig- 
nated in the order. Unless the final order shall otherwise direct 
as to the application of the proceeds, the said the American Con- 
gregational Union may, in its discretion, apply such proceeds to 
the uses and purposes of its incorporation within the restrictions 
of this act. 


[Section 15 of revision. Several minor changes are made for 
the sake of uniformity, but nothing substantial.J : 


(Laws 1886, ch. 16, is superseded by L. 1887, ch. 406.) 
(Laws 1886, ch. 98, amends L. 1813, ch. 60.) 
(Laws 1886, ch. 209; R. S., 8th ed., 1909.) 


Section 1. All the provisions of the act entitled “An act sup- 
plemental to chapter sixty of the laws of eighteen hundred and 
thirteen, entitled ‘An act to provide for the incorporation of 
religious societies, and of the several acts amendatory thereof, ” 
passed April eleventh, eighteen hundred and seventy-six, are 
made applicable to the New York State Conference of Unitarian 
Churches, the same as if said body was named in section one of 
said act, and the said New York State Conf rence of Unitarian. 
Churches is hereby authorized to incorporate under the provi- 
sions of said act. 

[Section 14 of revision.] 


(Laws 1887, ch. 100; R. S, 8th ed., 1918) 


Section 1. The New York Eastern Christian Benevolent and 
Missionary Society, a duly incorporated body organized to pro- 
mote the erection of churches of the Christian denomination, and 
parsonages for the use of the ministers thereof, and other kindred 
objects within the bounds of the New York Eastern Christian 
Conference, shall be and become vested with the property and 
effects of any extinct or disbanded church or society of the 
Christian denomination, within the bounds of the New York 
Eastern Christian Conference, except as hereinafter provided, 
in trust; to apply the same for the maintenance or erection of 
churches and parsonages, and for the spread of the gospel in 
such territory as said society may direct, after paying the debts, 
if any, of such disbanded or extinct church or society; and for 
these purposes may sell and convert said property into money, 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 417 


and in the sale and disposition of all such property, the said 
New York Eastern Christian Benevolent and Missionary Society, 
its trustees or managing board, shall be deemed, in respect to 
the right and power of possession, control, disposal and convey- 
ance, the legal successors of such disbanded or extinct churches 
or societies, or the trustees thereof. In case of the sale of real 
property, it may apply to any court of record in any judicial dis- 
trict where such real estate is situated for an order for leave to 
sell such real estate. If the court to which the application is 
made shall deem that there are persons in being entitled to 
notice of the application, the court may, in its discretion, make 
an order to show cause, and direct service thereof on the person 


‘designated in the order, either personally or by the publication 


thereof for one or more weeks in such newspapers as shal’ be 
designated by the court. The said New York Eastern Christian 
Benevolent and Missionary Society shall determine when any 
such church or society is extinct, providing that no church hay- 
ing more than nine resident members shall be declared extinct 
unless it has failed for two consecutive years to maintain the 
stated preaching of the gospel. 

§ 2. The property and effects of any extinct or disbanded 
church or society of the Christian denomination, situate within 
the bounds of any duly incorporated conference of the Christian 
church, shall, except as hereinafter provided, be and become 
vested in such conference for all intents and purposes men- 
tioned in section one of this act. And the power and authority 
ecSferred by this act on the New York Eastern Christian 
Benevolent and Missionary Society, over such property within 
its territory, is hereby conferred and given to the said conferences 
over the property so vested in them. 

§ 3. All other property and effects of any other disbanded or 
extinct church or society of the Christian denomination, except 
as hereinbefore and hereafter provided, shall be and become 
vested in the New York State Christian Association, a duly 
incorporated body, for all intents and purposes mentioned in 
section one in this act. And the power and authority conferred 
by this act on the New York Eastern Christian Benevolent and 
Missionary Society, over such property within its territory is 
hereby conferred and given to the New York State Christian 
Association over all property which may become vested in them 
by reason of this act. 

§ 4. The provisions of this act shall apply only to churches 


-and societies of the Christian denomination where the only rule 


of faith is the Bible, “Christian ” their only name, and Christian 
character the only test of fellowship, but not so construing these 


418 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


as to make any form of baptism or theological opinion a test of 
Christian character, and none other. 


[Section 15 of revision, without material change of substance.] 


(Laws 1887, ch. 406; R. S, Sth ed., 1916.) 


Section 1. Any Evangelical Lutheran church or congregation 
in this State, now incorporated under section three of chapter 
sixty of the laws of eighteen hundred and thirteen, entitled 
“An act to provide for the incorporation of religious societies,” 
or hereafter incorporated, may incorporate itself in the mode and 
manner prescribed by section two of said chapter sixty of the 
laws of eighteen hundred and thirteen. : 


[Section 61 of revision authorizes Lutheran churches to adopt 
either elective method of choosing trustees or the ex-officio 
method, whereby certain officers of the congregation become 
trustees of the corporation. If the former method is adopted, 
incorporation is pursuant to article V of revision —if the latter, 
pursuant to §§ 62 and 63 of revision. ] 


§ 2. And it shall be lawful for any such Evangelical Lutheran 
church or congregation already incorporated under section three 
of chapter sixty of the laws of eighteen hundred and thirteen, 
at any meeting called for that purpose, in the manner and mode 
prescribed in section three of chapter sixty of the laws of 
eighteen hundred and thirteen, and by a majority of the voices 
of the persons entitled to vote, according to section seven of. 
chapter sixty of the aforementioned act of eighteen hundred 
and thirteen, to decide whether such Evangelical Lutheran 
church or congregation desires to avail itself of the provisions 
of, and the privileges granted by, the said chapter sixteen of 
the laws of cighteen hundred and eighty-six. 


[See § 61 of revision.] 


§ 3. And if any Evangelical Lutheran church or congregation, 
at such meeting, legally convened, and by a majority of voices 
entitled to vote, should decide to avail itself of the privileges 
extended by the said chapter sixteen of the laws of eighteen 
hundred and eighty-six, the trustees of such church or congre- 
gation shall have a certified copy of such action recorded in 
the office of the clerk of the county in which such church 
or congregation is situated; in which certified copies the names 
of the minister or ministers, elders and deacons of such church 
or congregation, then in office, shall be particularly mentioned; 


LAWS REPEALED BY RELIGIOUS CORP. LAW. 419 


whereupon the term of office to which the aforementioned trus- 
tecs were elected shall expire and cease; and the said minister 
or ministers, elders and deacons of such church or congregation, 
then in office, shall be and constitute the board of trustees 
for such Evangelical Lutheran church or congregation; provided, 
however, that the rights and duties of such trustees are the 
same as those described in and set forth by section four and 
the subsequent sections of *he aforementioned act of eighteen 
hundred and thirteen, and the acts amendatory thereof and 
supplemental thereto. 

§ 4. Such Evangelical Lutheran church or congregation so 
incorporated under the said third section of the laws of eighteen 
hundred and thirteen shall thereupon become merged in the 
new corporation so reorganized under the provisions of said 
chapter sixteen of the laws of eighteen hundred and eighty-six, 
and such new corporation shall, by virtue of this act, be vested 
with the title to all the property, real as well as personal, of 
the old corporation formed under the laws of eighteen hundred 
and thirteen, in the same manner as if such property had been 
acquired originally by such new corporation, and such new cor- 
poration shall also assume all liabilities to which the old cor- 
poration was subject, in the same manner as if originally 
incurred by such new corporation; and for all purposes what- 
soever such new corporation shall take the place and stead 
of the old corporation. 


[Section 66 of revision, without material change of substance.] 


(Laws 1887, ch, 600, amends L. 1878, ch. 349.) 
(Laws 1888, ch. 459; R. 8, Sth ed. 1913.) 


Section 1. In all cases where a conveyance of any reali estate 
has been or hereafter shall be made to any religious society or 
corporation, incorporated under or by virtue of any general or 
special laws of this State and in the deed of such conveyance the 
corporate name or designation of such religious society or cor- 
poration as the grantee in such deed of conveyance is not cor- 
rectly stated, and where the intention of the grantor or grantors 
in such deed is signified by the use of the principal words of the 
corporate name or designation of any such religious society or 
corporation, and where such religious society or corporation shall 
have entered into possession and occupation of such real estate, 
it shall be lawful for such religious society or corporation to 
file in the office of the clerk of the county wherein such real 
estate is located, or if there be a register of deeds of such county, 
then in the office of such register, a statement setting forth the 
date of such deed of conveyance, the date of the recording and the 


490 LAWS REPEALED BY RELIGIOUS CORP. LAW. 


number and page of the book of record thereof, the name or 
names of the grantor or grantors, the description of the property 
conveyed, the erroneous title of such religious society or cor- 
poration as expressed in such deed, and also the correct title 
thereof, which statement shall be verified by the affidavit of any 
duly authorized officer of such religious society or corporation 
taken by any person authorized to take acknowledgments 
and proof of deeds; and it shall be the duty of such clerk or 
register to file the said statement so verified as aforesaid in his 
office, and to record the same in a book to be kept for that pur- 
pose, and to note the filing and recording thereof in the margin 
of the record of the said deed, for which such clerk or register 
shall receive the same fees as are now allowed for the recording 
of deeds. And from and after the filing and recording of such 
statement as aforesaid, the proper corporate name or designa- 
tion of such religious society or corporation shall be deemed 
to have been expressed in the original deed of conveyance afore- 
said. And the said statements and duly certified copies thereof 
shall be received in evidence in any of the courts of this State. _ 


[Covered by § 10 of revision. See note to that section.]}) 


(Laws 1890, ch. 66, amends L. 18138, ch. 60.) 
(Laws 1890, ch. 424, amends L, 1813, ch. 60). 


oy Le DINO FEN Ba N ys OC Garg boa 


RELATING TO 


RELIGIOUS CORPORATIONS; 





1693. Chapter 36. An act for settling a ministry and raising a 
maintenance for them in the city of New York, county of 
- Richmond, Westchester and Queens county. 
1704. Chapter 141. An act for granting sundry privileges and 
powers to the rector and inhabitants of the city of New 
‘York, of the communion of the Church of England, as 
by law established. 
1784, Chapter 18, An act to enable all the religious denomina- 
tions in this State to appoint trustees, who shall be a 
| body corporate, for the purpose of taking care of the 
temporalities of their respective congregations, and for 
other purposes therein mentioned. 
1801. Chapter 79. An act to provide for the incorporation of 
religious societies. 
1814. Chapter 1. An act to alter the name of the corporation of 
Trinity Church, in New York, and for other purposes. 
~ 1819. Chapter 110. An act to incorporate the General Synod of 
the Reformed Protestant Dutch Chureh. 
1842. Chapter 153. An act concerning the acquisition of burial 
places by religious corporations in the city of New York. 
1863. Chapter 287. An act relative to certain religicus societies 
in the city of New York. 
1867, Chaper 206. An act to incorporate “The Trustees of the 
Presbytery of New York.” 


499 SPECIAL ACTS RELATING TO RELIGIOUS. CORPS 


1868. Chapter 278. An act to incorporate “The Trustees of the 
Synod of Albany.” 

1868. Chapter 461. An act to incorporate the Evangelical 
Lutheran Synod of the State of New York. 

1868. Chapter 471. An act for the relief of certain religious 
societies in the city and county of New York, and in the 
counties of Kings and Westchester. 

1869. Chapter 171. An act to amend “An act to incorporate the 
General Synod of the Reformed Dutch Church,” passed 

\lApril seventh, eighteen hundred and nineteen, and to 

5 enable said synod to hold property to a greater amount, 

1869. Chapter 197. An act to change the corporate title of the 
General Synod of the Reformed Protestant Dutch Church, 
ito that of The General Synod of the Reformed Church in 
‘America. 

1871. Chapter 401. An act to incorporate the Synod of Western 
New York. 

1871. Chapter 750. An act to incorporate “The Trustees of the 
Estate belonging to the Diocese of Long Island,” and to 
authorize said corporation to acquire and hold land for 

religious, charitable and benevolent purposes. 

1872. Chapter 644, An act to incorporate the Trustees of the 
Presbytery of Westchester. , 

1872. Chapter 762. An act to incorporate the German United 

Evangelical Synod of the East. 

1873. Chapter 197. An act incorporating the Trustees of North- 
ern New York Conference of the Methodist Episcopal 
Church. 

11873. Chapter 346. ‘An act to incorporate the Free Methodist 
General Conference of North America. 

1874. Chapter 121. An act to incorporate the Western New 
York Conference of the Methodist Episcopal Church. 

1875. Chapter 307. An act to amend an act entitled “An act to 
incorporate the Evangelical Lutheran Synod of the State 
of New York.” 

1882. Chapter 139. An act to incorporate the Charity Organiza. 
tion Society of the City of New York. 





SPECIAL ACTS RELATING TO RELIGIOUS. CORPS. 423 


1883. Chapter 257. An act to establish a board of trustees in the 
city of New York, for parishes in foreign countries of ‘the 
Protestant Episcopal Church, in the United States of 
America. 

1883. Chapter 501. An act to amend an act entitled “An act to 
amend the charter of the Minister, Elders and Deacons 
of the Second Protestant Reformed Dutch Church, in the 


city of Albany.” . 
1884. Chapter 340. An act to incorporate the Synod of New 
. York. 


1885. Chapter 197. An act to amend chapter two hundred and 
thirty-five of the laws of eighteen hundred and: forty-two, 
entitled “An act to amend the act entitled ‘An act to 
incorporate the Baptist Education Society of the State 
of New York.” 

1885. Chapter 251. An act for the relief of certain religious 
societies in the county of Kings. 

1886. Chapter 3¢5. An act further to amend chapter one hundred 
and thirty-one of the laws of eighteen hundred and fifty- 
five, entitled “An act to incorporate the Trustees of the 
Church Erection Fund of the General Assembly of the 
Presbyterian Church in the United States of America.” 

1887. Chapter 81. An act in relation to the corporation called 
the Baptist Missionary Convention of the State of New 
York. 

1887. Chapter 236. An act to amend chapter two hundred and 
thirty-five of the laws of eighteen hundred and forty-two, - 

yentitled “An act to incorporate the Baptist Education 
Society of the State of New York,” passed March fifth, 
eighteen hundred and nineteen. 

1887. Chapter 239. An act to amend an act entitled “An act to 
incorporate the Western New York Conference of the 
Methodist Episcopal Church.” 

1888. Chapter 61. An act in relation to the amount of property 
to be held by the Baptist Home Society of the State of 
New York. 

1888. Chapter 46. An act to amend an act entitled “An act to 
incorporate the Missionary Society of the Most Holy 
Redeemer in the city of New York.” . 


424 SPECIAL ACTS RELATING TO RELIGIOUS. CORPS. 


1888. Chapter 105. An act to amend chapter three hundred and 
sixty of the laws of eighteen hundred and seventy-two, 
entitled “An act to amend the charter of the American 
Bible Society.” 

1888. Chapter 308. An act in relation to the trustees of the 
parochial funds of the Protestant Episcopal Church, in 
the diocese of Western New York. 

1889. Chapter 395. An act to amend an act entitled “An act to 
incorporate the American Missionary Association.” 

1889. Chapter 460. An act to incorporate the American Baptist 
Education Society. 

1889. Chapter 559. An act to amend chapter three hundred and 
ninety-two of the laws of eighteen hundred and seventy- 
one, entitled “An act to incorporate the Southern New 
York Baptist Association.” 

1890. Chapter 53. An act to amend an act entitled “An act to 
incorporate the American Home Missionary Society.” 

1890. Chapter 113. An act to incorporate the General Conference 
of Free Baptists. 

1892. Chapter 185. An act in relation to the Board of Home 
Missions cf the Presbyterian Church. 

1893. Chapter 410. An act to incorporate the New York City 
Baptist Association and the American Baptist Home 
Mission Society. 

1893. Chapter 557. An act in relation to the American Baptist 
Publication Society. 

1894. Chapter 326. An act to amend an act entitled “An act to 
incorporate the Board of Foreign Missions of the Presby- 
terian Church of the United States of America.” 

1894. Chapter 634. An act to incorporate the Home Church 
Extension Board of Onondaga Conference, Methodist 
Protestant Church. 

1894. Chapter 635. An act to enable the Board of Church Exten- 
sion of the Methodist Protestant Church to take, hold 
and convey property in the State of New York. 

1894. Chapter 649. An act to incorporate the American Baptist 
Missionary Union, 


POE RV os. 





NOwls 


Proxy of Non-Business Corporation. 
(General Corporation Law, § 21.) 

I, (name) hereby appoint A. B. to be my lawful attorney and to act aa my 
substitute and proxy, and to vote in my name, at the annual (or special) 
mecting of the meinbers of (name of corporation), to be held on the ...... 
dayrvolt tes ecs , 189 , and at any adjourned meeting thereof, with the same 
force and effect as I might do personally; and I hereby revoke any proxy 
heretofore given by me to any person whatsoever. 


Witness, my hand and seal this ...... day of ........+., 189 . 


(Stgnature.) [L. 8.J 
In presence of 





No. 2. 
Oath of Voter. 
(@eneral Corporation Law, § 26.) 


STATE OF NEW YORK, t ea: 
GUNTSIOW Es rei ees eee: Ab eee 


A. B., being duly sworn, deposes and says, that he is a member of the 
(corporate name). 





A. B. 
Sworn to before me, this...... } 
day of seeeesesesy 189 ° 
(Notary’s signature.) 
No. 8. 


Certificate of Extension of Purposes, 
(Wembersh*p Corporations Law, § 4.) 


We, the undersigned, a majority of the directors of the (corporate name), 
a membership corporation incorporated by (or under) chapter .... of the Laws 
of 18 , desiring to extend its corporate purposes pursuant to section 4 of the 
Membership Corporations Law, do hereby certify as follows: 

First. The name of the corporation is (corporate name) 


426 ' - FORMS. 


Second. The purpose for whichit was incorporated is (state purpose, which 
must be one for which a corporation may be formed under Article IT of Mem- 
bership Corporations Law). 

Third. The purpose to which it is desired toextend its corporate purposes is 
(state purpose, which must be one for which a corporation may be formed 
under Article II of Membership Corporations Law). 

Fourth. Such extension has been duly authorized by a resolution adopted by 
the concurring vote of a majority of the members of the corporation present 
at an annual (or special meeting, duly called) of the corporation, as more fully 
appears by the certificate of the president and secretary of the corporation, 
hereto annexed, and filed herewith. 


In witness whereof, we have made, signed and executed this certifi- 
cate in duplicate. 


Dated this ...... day Of «cceccceee, 189 « 
(Signatures of majority of directors.) 


STATE OF NEW YORK, 


bent 
GGOUNTY: OF icc es scerccesececs 


On this ...... day Of ..seeeseesy 189 , before me personally came (names) 
to me severally known to be the persons described in and who made and 
signed the foregoing certificate and severally duly acknowledged to me that 
they made, signed and executed the same for the purposes therein set forth. 

(Signature of notary.) 


Certificate of President and Secretary. 


We, the undersigned, A. B., president, and C. D., secretary, of the (cor 
porate nume), do hereby certify, as follows: 

That an annual meeting (or special meeting duly called for the purpose of 
acting upon the proposition of extending the corporate purposes of the corpo- 
ration, pursuant to section 4 of the Membership Corporations Law) of such 
corporation, was held on thoes sseOay, OF exten acess thae ate 

That at such meeting there were present (state number), of the members 
of such corporation. 

That the following resolution was offered: 


“ Resolved, That the purposes and powers of the (corporate name) be 
extended, as follows: (state purposes), and that the directors of such corpora- 
tion be authorized and directed to execute and file a certificate, pursuant to 
section 4 of the Membership Corporations Law, and to take such other and 
further steps as may be necessary and proper.” 


That such resolution was duly adopted by the concurring vote of (state 
number) of the members of such corporation, being a majority of all the 
members present at such meeting. 


Dated .rccccvcceers 188 . A. Be, President, 
Q, D., Secretary. 


ea 


> FORMS. 427 


r 


_ STATE OF NEW YORK, ss 
COUNTY OF ....scseeseccesenry 


A. B., chairmas, and C. D., secretary, being severally duly sworn, each 
deposes and says, that A. B. is president of (corporate name) and C. D. is 
secretary thereof, that he has read the foregoing certificate, subscribed by 
him, and knows the contents thereof, and that the same is true and correct of 
his own knowledge, 

A. B., President. 


C. D., Seeretary. 
Sworn to before me, this...... } 


day of CCC CE SEZ 189 e 
(Signature of notary.) 


Certificates of Justice and State Board, 


Thereby approve of the extension of corporate purposes proposed by the 
foregoing (or within) certificate, and of the filing thereof. 


(Signature of Justice of Supreme Court.) 


We, A. B., president, and C. D., secretary, of the State Board of 
Charities, hereby certify that at a meeting of such board, held on the ...... 
day of .........., 189 , the foregoing (or within) certificate extending the 
purposes of the (corporate name), was duly approved and the filing thereof 
authorized. 

A. B., President. 
C. D., Secretary. 


Norz.— The certificate should be filed in the offices in which the original certificates of the 
corporation, if any, are filed; and otherwise in the offices in which certificates of incorporation 
for such purposes are required to be filed. The fees for recording in office of Secretary of 
State are 15 cents per folio; in the office of the county elerk, for filing, six cents, and for 
recording, 10 cents per folio. ; 





No. 4 


Incorporation of Unincorporated Association. 
(Membership Corporations Law, § 5.) 


We, the undersigned, a majority of the directors of (state nameof wnincore 
porated club, socicty or association), an unincorporated club (society or associas 
tion), desiring to incorporate pursuant to section 5 of the Membership Corpora- 
tions Law, do hereby certify as follows: 

That such club (society or association) was organized for the purpose of 
(state purpose.) 

That a regular (or regularly called) meeting of such club (society or associa- 
tion) was held on the... day of .........., 189. 

That a notice of the time and place of such meeting and that the propo i- 
tion of incorporating would be considered thereat, was served upon each 
member of such club (society or association) whose residence or post-office 
address was known, at least thirty days before such meeting, either personally 


428 FORMS. 


ae 
~ 


or by depositing it in the post-office, postage prepaid, addressed to such m 
ber at his last known post-office address. 

That a copy of such notice is hereto annexed and made a part of this 
certificate. 

That at such meeting the directors of such club (society or association) were 
duly authorized by the unanimous vote of all the members of such club 
(society or association), present and voting at such mecting, to incorporate 
such club (society or association), in pursuance of section 5 of the Membership 
Corporations Law, under article (state number) of such chapter, with the 
corporate name of (state name adopted), as more fully appears by the certificate 
of the chairman and secretary of the meeting, hereto annexed and filed 
herewith. 

That we further certify as follows, to-wit: 

(Here insert the recitals contained in the form of certificate of incorpora- 
tion for the formation of a corporation pursuant to the article under which 
at is proposed to incorporate.) 


In witness whereof, we have made, signed and acknowledged this 
certificate in duplicate, this ...... day of -....«..+., 189 . 


(Signatures of majority of directors.) 


STATE OF NEW YORK, mt 
COUNTY OF vecocsccecccece oat 
On this ...... day of.........., 189 , before me personally came. (names) 
to me severally known to be the persons described in and who made and signed 
the foregoing certificate and severally duly acknowledged to me that they 
made, signed and executed the same for the purposes therein set forth 


(Signature of notary.) 


Certificate of President and Secretary of Meeting. 


We, the undersigned, A. B., president, and C. D., secretary, of a regular 
tor regularly called) meeting of the members of (state name of club, society or 
association) held on the ...... day of ........-.-., 189 , do hereby certify as 
follows: ‘ 

That the meeting was organized by such members by choosing the under- 
signed, A. B., as chairman, and the undersigned, C. D., as secretary. 

That a vote was then taken of those present in person or by proxy upon the 
proposition of incorporating such club (society or association), pursuant to 
section 5 of the Membership Cerporations Law. 

That the following resolution was offered : 


“‘ Resolved, That the directors of (insert the name of the club, society or 
association) be authorized and directed to incorporate such club (society or 
association) pursuant to section 5 of the Membership Corporations Law, under 
article (state nwmber) of such chapter, and to execute and file certificates and 
take such other and further steps as may be proper and necessary therefor,” 


FORMS, 429 


That such resolution was adopted by the votes of (stafe number) of the 
members of such club (society or association), being the unanimous vote of 
all the members thereof present at such meeting and voting thereon. 

Dated so casdcccpessce ces 189 ® 

A. B., Chairman, 
C. D., Secretary, 
STATE OF NEW YORK, t #3. 
COUNE YO Gv. eens ce eSarbde 05 


A. B., chairman, and C. D., secretary, being severally duly sworn, 
each deposes and says that he has read the foregoing certificate, subscribed by 
him, and knows the contents thereof, and that the same is true and correct of 


his own knowledge, 
A. B., Chairman, 


CG. D., Secretary. 
Sworn to before me, this...... } 


day Of... cecece, 189 
(Signature of notary) 


Notice of Meeting, 


To the members of (insert name of club, societ y or association): 

Notice is hereby given that at a regular meeting (or a special meeting) of 
such club (society or association) to be held on the ...... day of... 10 weer stete aig 
189 , at .. o’clock in the forenoon (afternoon), a proposition of incorporating 
such club (society or association) in pursuance of section 5 of the Membership 
Corporations Taw, will be acted upon by the members thereof, 

Dated this ...... day of sccccevcceces 189 « 


CLD; 
E. F., 
Majority of Directors, 
STATE OF NEW YORK, i 
88.2 
COUNTY OF ne tee reas ueae claak 
+ teeeececeeesecoeey being sworn, deposes and says, that on the ...... day 
Of encecerves ss 100. he deposited in the post-office at the OILY VDE s elon eee ae 
a copy of the annexed notice to the members of the (insert name of club, 
society or association), contained in a duly postpaid wrapper directed to each 
member thereof at his last known post-office address, 
(Signature.) 
Sworn to before me, this...... 
AVION. ot etican geese loos, 


(Signature of notary.) 


(Add approval of justice of the Supreme Court or other authority, as 
required by the article under which it is proposed to incorporate.) E 


Norz.—¥ees for recording in office of Secretety of State are 15 cents per folio. Fees for filing 
& certified copy or duplicate original in county elerk’s office are, filing six cents; recording, 10 
cents per folio. : 


430 FORMS 


No. 5. 


Gertificate of Reincorporation of Membership Corporation, 
(Membership Corporations Law, §6.) 


We, the undersigned, a majority of the directors of (corporate name) a 
membership corporation created by (or under) chapter .....- of the Laws of 
189 , desiring to reincorporate pursuant to section 6 of the Membership 
Corporations Law, under article (state number) of such chapter, do hereby 
certify as follows. 

That such corporation was organized for the purpose of (state purpose). 

That a regular (or regularly called) meeting of such corporation was held on 


voting at such meeting, to reincorporate such corporation, in pursuance of 
section 6 of the Membership Corporations Law, under article (state number) 
of such chapter, by the same corporate name as it has heretofore had, as more 
- fully appears by the certificate of the chairman and secretary of the meeting, 
hereto annexed, and filed herweith, and we hereby further certify as follows, viz.: 

(Here insert the recitals contained in the form of certificate of incorporation 
for the formation of a corporation pursuant to the article under which it is 
proposed to reincorporate). 


In witness whereof, we have made, signed and acknowledged this 
certificate in duplicate on this ...... day Of ..+++seees, 189 . 


(Signatures of majority of directors.) 


STATE OF NEW YORK, \ ss : 
COUNTY OF. ccocecccocsecs seeeg 


On this ...... day of ........., 189 , before me personally came (insert 
names) to me personally known to be the persons described in and who made 
and signed the foregoing certificate and severally duly acknowledged io me 
that they made, signed and executed the same for the purposes therein set 
forth, 

(Signature of notary.) 


Certificate of President and Secretary of Meeting. 


We, the undersigned, A. B., president, and C. D., secretary, at aregular(or 
regularity called) meeting of the members of (corporate name), held on the ...... 
day of ....se+ee, 189 , hereby certify as follows: 

That the meeting was organized by such members by electing the under- 
signed, A. B., as chairman, and the undersigned, C. D., as secretary. 

That a vote was then taken of those present in person or by proxy upon 
the proposition of reincorporating such gorporation pursuant to section 6 of 
the Membership Corporations Law. 

That the following resolution was offered, 


‘Resolved, That the directors of (corporate name) be authorized and 
directed to reincorporate such corporation pursuant to section 6 of the 


FORMS. 431 


Membership Corporations Law, under article (state number) of such chapter, 
and to execute and file certificates and take such other and further steps as 
may be proper and necessary therefor.” 


That such resolution was adopted by the votes of (state number), of the 
members of such corporation, being a unanimous vote of all the members 
thereof present at such meeting and voting thereon, 

A. B., Chairman, 


CG. D., Secretary. 
Dated this eeeeee day of SD dnd |) 189 @ 


STATE OF NEW YORK, p 
COUNTYROR ‘ficsisieccc costes sa. 


A. B., chairman, and C. D., secretary, being severally duly sworn, each 
deposes and says, that he has read the foregoing certificate, subscribed by 
him, and that he knows the contents thereof, and that the same is true and 


correct of his own knowledge, 
A. B., Chairman. 


C. D., Secretary, 
Severally sworn to before me, this...... i 
day of. eeewrocosrys 189 . 


(Signature ef notary.) 


(Add approval of justice or other authority as required for an original 
certificate by the article under which it is proposed to reineorporate,) 


Nore.— For fees for filing, etc., see note to No. 4, 





No. 6. 


The Consolidation of Membership Corporations, 
(Membership Corporations Law, § 7.) 
Agreement for Consolidation. 


This agreement, made the ......day of.......... 189 , between the board 
of directors of (corporate name), party of the first part, and the board of direc- 
tors of (corporate name), party of the second part, 

Witnesseth, that (corporate name), party of the first part, is a corporation 
organized by (or under) chapter .... of the Laws of 189 , for the purpose of 

\(state purpose). 

That (corporate name), party of the second part, is a corporation organized 
by (or under) chapter....of the Laws of189 , for the purpose of (state purpose), 

That, in consideration of the mutual covenants and agreements herein 
contained, the parties hereto do hereby agree to merge and conscfidate such 
corporations into a single corporation in pursuance of section 7 of the 
Membership Corporations Law, and under article (state nwmber) of such chapter, 

- upon the following terms and conditions: 

First, That the name of the corporation formed by such consolidation 

shall be (insert corporate name). 


432 FORMS. 


(Follow with recitals required to be made in original certificate of 
incorporation of a corporation formed under the article to which the new 
corporation will be subject.) 


In witness whereof, said parties of the first and second parts have 
hereunto executed this agreement in duplicate by their boards 
of directors, respectively, the day and year above mentioned. 


addater caer ssstetececks comsctarimanen 

@Seeeeoreeeseeerssereeeeee eereeeeerereee ee 
Directors of (corporate name). 

ecciiaecs etnies Faastecatect aaataene rae 


Directors of (corporate name). 
STATE OF NEW YORK, 

CounTY OF SHIGA uty. 3 

On hid Ssjiess eA) Of fe cara cote 189 , before me personally came (names 
of directors of corporation of the first part), directors of (corporate name), to 
me severally known to be the persons who made and signed the foregoing 
agreement, and severally acknowledged to me that they made, signed and 
executed the same for the uses and purposes therein set forth. 


(Signature of notary). 


(Prepare the same form of acknowledgment for the directors of the 
corporation of the second part, and annex it thereto.) 


Verified Copy of Proceedings of Meeting Approving Consolidation. 


A special meeting of the members of (corporate name) for the purpose of 
submitting to said members the annexed agreement for the consolidation of 
(corporate name) with (corporate name), under the name of (insert name of the 
new corporation), was held at (insert name of place) in the city (village or town) 
Of oes ey ON Che. 26505 Gay OF ioc e0s.cs 45489); Ab ss e0. OClOCk in theceres 
noon of that day. 

The meeting was organized by the election of A. B. as chairman, and C, D. 
as secretary thereof, respectively. 

The annexed agreement was thereupon submitted to said members for 
their approval, and, after consideration, a vote was taken by ballot upon the 
question of approvirg or rejecting the same, DETERS to section 7 of the 
Membership Corporations Law. 

The whole number of votes cast upon said question was (state number), of 
which (state number) votes were cast in favor of approving such agreement, 
being three-fourths of all the votes lawfully cast by the members of such cor- 
poration voting thereon. 

Thereupon such agreement of consolidation was declared duly approved, 
in pursuance of section 7 of the Membership Corporations Law, and the 
meeting adjourned. 

In witness whereof, we have made, signed and verified the fore- 
going copy of proceedings this ...... day .........., 189. 


A. B., Chairman. 
C. D., Secretary. 


FORMS, © ~ 483 


STATE OF NEW YORK, t sr 
OUN TRON sacie Meee ces ers 9's . 

A. B., chairman, and C. D., secretary, being duly and severally sworn, 
each deposes and says, that he has read the foregoing statement of proceeds 
ings of a special meeting of the members of (corporate name) for the purpose 
of considering the question of consolidating such corporation with (corporate 
name) and knows the contents thereof, and that the same is true and correct 
of his own knowledge. 

A. B., Chairman, 
©. D., Secretary. 
Severaily sworn to before me, this ...... : 
Gay Of: fc2. ease , 189. 
(Notary’s signature.) 


(Prepare the same form of statement and verification for the other eon- 
solidating corporation, and annex the same.) 


Petition, 
SUPREME COURT — County or ALBANY, 


IN THE MATTER 
OF THE 
CGRSOLIDATION OF (corporate namey 
AND (corporate name). 





The petition of (corporate name) and (corporate name) respectively shows 
to this court, 

That (corporate name) and (corporate name), by their respective boards of 
directors, on the ...... day .........., 189 , entered into an agreement for 
the consolidation of such corporations into a new corporation, in pursuance of 
section 7 of the Membership Corporations Law, as follows: (Insert copy qf 
agrcement.) 

That such agreement was duly approved at a meeting of each corporation 
separately and specially called for that purpose, by three-fourths of the votes 
of the members of each of such corporations, lawfully cast at such meeting, 
as appears by the verified statements of the chairman and secretary of each 
of such meetings, respectively, hereunto annexed, and made a part of this 
petition. 

The property of (corporate name) is as follows: (specify property); the 
liabilities of such corporation are as follows (specify liabilities); the amount 
and sources of the annual income of such corporation are as follows: (Specify 
amount and sources of annual income.) ; 

(Make the same recitals as to the other consolidating corporation.) 


4354 FORMS. 


Wherefore, your petitioners pray for an order consolidating such corpora- 
tions in accordance with the terms and conditions of the agreement hereunto 
annexed, in pursuance of section 7 of the Membership Corporations Law. 


Dated this eeeoeoe day of eee e802 eg 189 e 


seletcdtesdedesvas eventacede ues teats 
Sees eh eee ete cs ektenevecausetcre 

Directors of (corporate name). 
dasciowasese esetasts sees eh eehess.e 


Directors of (corporate name). 
STATE OF NEW YORK, 
COURTY/OR eee cis se MiG : \ “fin 


(Names of directors of one of the consolidating corporations), directors of 
(corporate name), being duly and severally sworn, each deposes and says, that 
he has read the foregoing petition subscribed by him, and knows the contents 
thereof and that the same is true and correct. 


eee COOHSHS LOSES SSEHSSSSFSSSSSESOSOSSOEODS 


SSO e estes esSHSHSHSSSHHSHHHHHHSSHEHHHEOE 


Directors of (corporate name). 


Severally sworn to before me, this .....- 
day of CeCSTOC THCY 189 e ; 


(Signature of notary.) 


(Prepare same verification for the directors of the other consolidating 
corporation.) 
Order. 
At a Special Term of the Supreme Court, held at ....00.+. On the ....-. 
day of 2seeeeeeeeeeesy 189 e 


Present — Hon. (name of justice), 


SS 
‘ 


In THE MATTER 
OF THE 


CONSOLIDATION OF (corporate name) 


AND (corporate name), 
PLA Seeder en 


Petition having been made to this court in pursuance of section 7 of the 
Membership Corporations Law, for an order consolidating (corporate name) 
and (corporate nam) and it appearing from such petition that such corpora- 
tions have duly entered into an agreement for the consolidation thereof and 
that the samo has been duly approved by three-fourths of the votes lawfully 
cast at a meeting of cach of such corporations, separately and specially called 
for that purpose, and having heard .....6, ee. «+... in favor of such petition 


FORMS. 435 


and .......2...... Im Opposition thereto, now on motion of ed yale Paes i are 


attorney for (corvorate name) : ‘ 
Ordered, That upon the entry of this order in the county clerk’s office of 
tho.coanty Of 6S iteesa sis xe , such corporations shall be consolidated into a 


new corporation as provided by section 7 of the Membership Corporations Law, 
upon the following terms and conditions: (Insert terms and conditions.) 
Dated SCCSSSCSOESSS Gt eseseeese 


(Signature of the justice of the Supreme Court.) 
Notz. — Upon entry of the order the consolidation is effected, 





No. 7%. 


Supplemental Certificate Designating Trustees, 
(Membership Corporations Law, § 10.) 


We, the undersigned, A. B., chairman, and C. D., secretary, respectively, 
of a regular or (regularly called) meeting of the members of (insert corporate 
naine), a membership corporation heretofore organized, held for the purpose 
of designating (state number, not less than five nor more than Jifteen) of its 
directors to be the trustees of its property until the next annual meeting, pur- 
suant to section 10 of the Membership Corporations Law, do hereby certify: 

That the meeting was organized by such members choosing the under- 
signed, A, B., as chairman, and the undersigned, C. D., as secretary. 

That a vote was then taken of those present, in person or by proxy, upon 
the proposition to designate (state number, not less than Jive nor more than 
Jifieen) of its directors to be the trustees of its property until the next annual 
meeting. 

That the following resolution was offered : 


“‘ Resolved, That (insert the names of not less than Jive nor more than 
fifteen directors) directors of (corporute name), be the trustees of the prop- 
erty of such corporation until the next annual meeting thereof, and that the 
officers of this meeting be authorized and directed to execute and file a sup- 
plemental certificate of such designation, in pursuance of section 10 of the 
Membership Corporations Law.” 


That such resolution was adopted by a majority vote of all the members 
of such corporation present and voting at such meeting, either in person or 
by proxy. 

That such resolution was thereupon declared adopted. 

In witness whereof, we, the undersigned, chairman and secretary, 
respectively, of said meeting, hereby make, sign, verify and 
acknowledge this certificate in duplicate, and hereby certify 
that the foregoing is a true and correct certificate of the pro- 
ceedings of such meeting. 

Dated this ....0. day Of .veccccsecces 189 

A. B., Chairman. 
C. D., Secretary. 


436 FORMS. 


STATE OF NEW YORK, \ Pray 
COUNTY? OB Gicicsclccleve orele ae) eie) oi: ¥ 


A. B., chairman, and C. D., secretary, being duly and severally swo-., 
each deposes and says, that he has read the foregoing certificate subscribed 
by him, and knows the contents thereof, and the same is true and correct of 


his own knowledge. : 
A. B., Chairman. 


GC. D., Secretary. 
Severally sworn to before me, this ...e0- , 
day Of ceveveverescees 189 . 


(Stgnature of notary.) 


STATE OF NEW YORK, } 5, 
COUNTY OF ©eOOSCHHT SEE OESHHOHESSS 


On this ...... day Of .......seeeeee, 189 , before me personally came 
(insert names of chairman and secretary), to me severally known to be the 
persons described in and who executed the foregoing certificate, and severally 
acknowledged to me that they executed the same. 


(Signature of notary.) 


Nors.— Fees for recording in office of Secretary of State, 15 cents per folio; for filing in 
county clerk's office, six cents, and for recerding, 10 cents per folio, 





No. 8. 
Supplemental Certificate Changing the Number of Directors. 


(Membership Corporations Law, §14.) 


We, the undersigned, a majority of the directors of (state corporate name), 
a membership corporation heretofore incorporated, desiring to change the 
number of its directors, pursuant to section 14 of the Membership Corporations 
Law, do certify as follows : 

That such corporation was organized for the purpose of (state purpose). 

That an annual meeting of such corporation was held on the ...... day 
OTe aes Sater vc 

That at such meeting the members of such corporation by a majority vote 
determined to change the number of its directors therein (state existing nwm- 
ber) to (state the number to which ét is proposed to change), as more fully 
appears by the certificate of the chairm in and secretary of such mecting 
hereto annexed and made part of this certificate. 


In witness whereof, we have made, signed and acknowledged this 
certificate in duplicate, 


Dated this,..... day of eeeoeevereeoeerg 189 e 


(Signatures of a majority of the directors.) 


FORMS, 437 


STATE OF NEW YORK, bss. 
COUNTY OW etss oaestion t,o. ‘ 


On this :.....day of .........., 189 , before me personally came (insert 
names of directors signing the certijicate), to me personally known to be the 
persons described in and who made and signed the foregoing certificate‘and 
severally duly acknowledged to me that they made, signed and executed the 
same for the purposes therein set forth. 

(Signature of notary.) 


Certificate of Chairman and Secretary of the Meeting. 


We, the undersigned, A. B., chairman, and C. D., secretary, of an annual 
meeting of the members of (state corporate name) held on the ...... day 
Of ...........+, 189 , do hereby certify as follows: 

That a meeting was organized of such members by choosing the under- 
signed A. B. as chairman, and the undersigned C. D. as secretary. 

That a vote was then taken by those present in person or by proxy upon 
the proposition of changing the number of the directors of the corporation 
from (state existing number) to (state the number which a corporation created 
under the Membership Corporations Law for the sume purpose is authorized to 
have), pursuant to section 14 of the Membership Corporations Law. That the 
following resolution was offered: 


“Resolved, That the directors of (insert corporate name) be authorized 
and directed to file a supplemental certificate changing the number of trustees 
of (state corporate nume) to (state number proposed), in pursuance of section 
14 of the Membership Corporations Law.” 


That such resolution was duly adopted by a majority vote of all of the 
members of such corporation present at such meeting, and voting either in 
person or by proxy thereon. 

DIR TI ores 01 GRY OF. > Coscaeee ee 100) 

A. B., Chairman, 
C. D., Secretary. 


STATE OF NEW YORK, : 
88.2 
IOMINER. OU te Sonie's sews vine a X63 
A. B., chairman, and C. D., secretary, being severally duly sworn, each 
deposes and says, that he has read the foregoing certificate subscribed by him, 
and knows the contents thereof, and that the same is true and correct of his 
own knowledge, 
A. B., Chairman. 
C, D., Secretary, 


Severally sworn to before me, this ...... } 
FAY Of isso es scenes ion! 


(Signature of notary.) 


Norg — For few. for filing and recording, see note to No. % 


438 FORMS. 


No. 9. 
Supplemental Certificate Changing Time of Annual Meeting, 
(Membership Corporations Law, § 15.) 


We, the undersigned, A. B., chairman, C. D., secretary, respectively, of an 
annual (or special) meeting of the members of (corporate name), a member- 
ship corporation heretofore incorporated by or under chapter ....- of the Laws 
(ye BAG Ich ..., 189 , do certify that the following isa true and correct tran- 
script of a portion of the minutes of such meeting relating to changing the 
time of the annual meetings of the corporation, pursuant to section 15 of 
the Membership Corporations Law: 

‘Minutes of an annual meeting (or @ special meeting duly called for the 
purpose of changing the time of the annual meeting) of the members of (sor- 
porate name), held on the ...... day Of ......, 189 , ab .--0-- o’clock in the 
forenoon. 

The meeting having been called to order, and organized by the election of 
A. B. as chairman and C. D. as secretary of the meeting: Upon motion, duly 
seconded, a vote was taken upon the following resolution: 


«“ Resolved, That the time of the annual meeting of the (corporate name) be 
changed from (existing date) to (proposed date), in pursuance of section 15 
of the Membership Corporations Law; and that the president and secretary 
of the meeting be authorized and required to file a certificate of a transcript of 
the minutes of the meeting, in accordance with such section.” 


Such resolution was adopted by a vote of (state number) of the members of 
the corporation, there being (state number) vote against its adoption. 
Thereupon the resolution was declared duly adopted.” 


In witness whereof, we have made, signed, verified, acknowledge 1 
and filed this certificate in duplicate, this ...+++. day of 
eeooret ects 189 ° 

A. B., Chairman. 
C. D., Secretary. 


STATE OF NEW YORK, 
bent 


COUNTY OF .cccccccccocccorers : 


A. B., chairman, and C. D., secretary, being duly sworn, each deposes and 
says, that he has read the foregoing certificate subscribed by him, and knows 
the contents thereof, and that the same is true and correct of his own 
knowledge. 

| A. B., Chairman. 
CO. D., Secretary. 


Severally sworn to before me, this cesccu 
day of  eeh eo peeate ths cet es 189 e : 
(Signature of notary.) 





FORMS, 439 


STATE OF NEW YORK, 
CouNTY OF .ccccccecseseees a 
On this ........ day of ...... ..., 189 , before me personally came A. B, 
and C, D., to me known to be the persons described in and who made and 
signed the foregoing certificate and severally duly acknowledged, to me that 
they made, signed and executed the same for the purposes therein set forth. 
(Signature of notary.) 


Norz.—For fees for filing, etc., see note to No. 7. 





No. 10. 
Certificate of Incorporation under Article 3 
(Membership Corporations Law, § 31.) 

We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States, and one of whom is a resident of the 
State of New York, desiring to form a membership corporation pursuant to 
article 2 of the Membership Corporations Law, do hereby make, sign, 
acknowledge and file this certificate for such purpose as follows: 

First. The name of the proposed corporation is (state corporate name), 

Second, The particular objects for which the corporation is to be formed 
are (state vbjects), 

Third, The territory in which the operations of the corporation will be 
principally conducted is (briefly describe territory). 

Fourih. The principal office of the corporation is to be located in the town 
(village or city) of (state name of town, village or city). 

Fifth, The number of its directors shall be (state number, not less than 
three nor more than thirty). 

Sixth. The names and places of residence of the persons to be its directors 
until its first annual meeting are as follows: 

Names. Places of residence, 


SCeeeeereeererseeeeeseoeese PHSH THF OHSS EH SHOE HEHEHE OEE EESDE 


Seventh. The date for holding its annual meeting shall be (state the day of 
the month on which its annual meeting is to be held). 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate. 


Dated this eeeveee day of ee 189 e 
(Signatures of incorporators, not less than five.) 


STATE OF NEW YORK, t fy 
COUNTY OF ..coccccccnesscotes 

On this ...... day of .....0... , 189 , before me personally came (énsert 
names of subscribers to certificate), to me personally known to be the persons 
described in and who made and signed the foregoing certificate and severally 
duly acknowledged to me that they made, signed and executed the same for 


the uses and purposes therein set forth, 
(Signature of notary.) 


440 FORMS. 


Certificate of Justice. 


I hereby approve of the foregoing (or within) certificate and of the filing 
thereof, 
(Signature of justice of the Supreme Court .) 


(Uf the approval of the Siate Board of Charities is required pursuant to 
section 81, add such approval.) 


Nors.—Fees for recording in tho office of the Secretary of State are 15 cents per folio. 
In the office of the county clerk, filing, six cents; recordirg, 10 cents per folio. 


LIES 
s 


No. 11. 


Certificate of Incorporation of Cemetery Corporation. 
(Membership Corporations Law, § 41.) 


We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States, and one of whom is a resident of the 
State of New York, desiring to form a cemetery corporation, pursuant to 
article 8 of the Memtership Corporations Law, do hereby make, sign and 
acknowledge and file this certificate for such purposes, as follows: 

First. The name of the proposed corporation is (state proposed name). 

Second. The cemetery of such corporation is to be situated in the county 
or counties Sf (state the name of each county in which any part of the cemetery 
is to be situated), in the town (city or village) of (state the name of each town, 
eity or village in which any part of the cemetery is to be situated). 

Third. The number of directors of the corporation shall be (state number, 
either six, nine, twelve or fiftcen). , 

Fourth. The names of the persons to be its directors until the first annua 
meeting are (state names of one-third of the directors), the names of the persons 
to be its directors until the second annual meeting are (state names of one-third. 
of the dircctors), and the names of the persons to be its directors until the third 
annual meeting are (state names of one-third of its directors). 

Fifth. The date for holding the annual meeting of such corporation shal! 
be (state day of the month when it is proposed to hold the annual meeting). 

Siath. Of the surplus proceeds of sales of lots, after payment of the pur- 
chase price of the real property of the corporation .... per cent. shall be 
invested by the directors as a permanent fund, the income of which shall be 
used for the improvement, preservation and embellishment of the cemetery 
grounds and for no other purpose. (The insertion of this proposition 1s 
optional with the incorporators.) 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate. 
Dated this ...... day of ... ...eees 18003 
(Signatures of incorporators, not less than seven.) 


FORMS. 441 


STATE OF NEW YORK, ),,, 
COUNTY OF......... a con ae 


On thintiy ats + COSY Ol aici Won ns 189 , before me personally came (insert names 
of subscribers to certificate), to me personally known to be the persons described 
in and who made and signed the foregoing certificate atd severally duly 
acknowledged to me that they made, signed and executed the same for the 
uses and purposes therein set forth. 

(Signature of notary.) 


Certificate of Justice. 


I hereby approve of the foregoing (or within certificate) and of the follow- 
ing thereof. 
(Signature of a justice of the Supreme Court.) 


For fees for filing and recording, see note, form No. 10, 


8 ere 


No. 12. 


Certificate Changing the Number of Directors of Cemetery Corporation. 
(Membership Corporations Law, § 44.) 


We, the undersigned, a majority of the directors of the (state corporate 
name), a cemetery corporation, incorporated by or under chapter .... of the 
Tiaaws of 18, desirmmg to change the number of directors thereof in pursuance 
of section 44 of the Membership Corporations Law, do hereby make, sign, 
acknowledge and file this certificate for such purposes as follows : 

First. The number of directors which such corporation now has in pur- 
suance of law is (state number). 

Second. The number of directors which the corporation shall hereafter 
have shall be (state number, either six, nine, twelve or fifteen). 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate. 


Dated this’ .c.. Gay Of) 5. cdees 25g 100 y.0 
(Signatures of a majority of directays.) 


STATE OF NEW YORK, pay 
WOUNTY: ON jceicciec scot Chad: 


Ones. GAY. Ol cies as os , 189 , before me personally came (insert 
the names of subscrebers to certificate), ¢0 me personally known to be the same 
persons described in and who made and signed the foregoing certificate and 
severally duly acknowledged to me that they made, signed and executed the 
same for the uses and purposes thesein set forth. 


(Signature of notary.) 


Norz.—For fees for filing and recording, see note to form No.7. 


449 FORMS, 
No. 13. 


Certificate of Incorporation of Private Cemetery Corporation. 
(Membership Corporations Law, § 56 ) 


We, the undersigned, A. B., chairman, and C. D., secretary, of a meet- 
ing of the proprietors of a private cemetery, held on the ...... day of..........,5 
189 , in pursuance of section 56 of the Membership Corporations Law, do 
certify as follows: 

First. That at such meeting not less than seven of the propr-etors of such 
private cemetery were present. 

Second. That it was determined thereat by the concurring vote .... (sta‘e 
number, notless than seven) of such proprietors to become incorporated as a 
private cemetery corporation pursuant to section £6 of the Membership 
Corporations Law, under the corporate name of (state name adopted). 

Third. That at such meeting, such proprietors elected three of their 
number to be directors of such corporation, for a term of five years. 

Fourth. The names and places of residence of the persons so electi d 
directors are as follows: (State name and place of residence.) 

Fifth. The cemetery of such corporation is bounded and described as 
follows: (Insert description of the lands set apart which shall not be more 
than three acres in extent.) 


In witness whereof, we have made, signed, acknowledged, verified 
and filed this certificate. 


Dated this eeveeeer day of eeerereres eg 189 s 
A. B., Chairman. 


C. D., Secretary. 
STATE OF NEW YORK, t 93. 


COUNTY.OB Aerts ticercni nee ee 


A. B., chairman, and C. D., secretary, being severally duly sworn, 
(leposes and says, each for himself, that he has read the foregoing certificate 
subscribed by him, and knows the contents thereof, and that the same is true 
and correct of his own knowledge. 

A. B., President. 


C. D., Seeretary. 
Severally sworn to before me, this ...... i 


GAY OL. + teseceecs Logins 
(Signature of notary.) 


STATE OF NEW YORK, 


82.8 
GOUNTY, OF cn ceases tishoserteccs t 


On this <..7..¢,day of oe... s ....-, 189 , before me personally came (insert 
names of chairman and secretary), to me personally known to be the persons 
described in and who made and signed the foregoing certificate, and severally 
duly acknowledged to me that they made, signed and executed the same for 
the uses and purposes therein set forth. 

(Signature of notary.) 


Norr.— Certificate sh uld be filed in boon clerk's office only. The feas for filing are atx 
cents; ROCOr ots; 20 cents per folio. 





, FORMS 443 


No, 14. 


Certificate of Incorporation of Fire Corporation. 
(Membership Corporations Law, § 65.) 


We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States and one of whom is a resident of tlie 
State of New York, desiring to form a fire (hose, protective or hook and 
ladder) corporation, in pursuance of section 65 of the Membership Corporations 
Law, do hereby make, sign acknowledge and file this certificate for such pure 
poses, as follows: 

First, The name of the proposed corporation is (state name), 

Second. The particular object for which the corporation is to be formed is 
(state object). 

Third. The corporation proposes to act in the city (village or town) of 
(state name). 

Fourth. The number of its directors shall be (state number). 

Fifth. The names and places of residence of the persons to be its directors 
until the first annual meeting are as follows: 


Names. Places of residence, 
SCSOSSS 28 COSHH HTHHHSHSESHSSE*SOD SOSSCHS EOE FF SHHL SS ST SSSHHT HOSED 


SSTSSSSHSTSEHSSCSHTESESSHSHHSSHF OGG OSS SPOS+OCSSSTSSSSTSSSFTOSeeSSseeeeeeese 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate. 


Dated this eceroeoe day of . Peng eeeg 189 ° 
(Signatures of incorporators, not less than ten.) 


STATE OF NEW YORK, \ 
CouNTY SRG lc wee ICD Pete 


On this ...... day of .....0...., 189 , before me personally came (insert 
the names of the subscribers to certificate), to me personally known to be the 
persons described in, and who made and signed the foregoing certificate and 
severally duly acknowledged to me that they made, signed and executed the 
same for the uses and purposes therein set forth. 

(Signature of notary.) 
Certificate of Justice, 


Thereby approve of the foregoing (or within) certificate and of the filing 
thereof. 
(Signature of justice of Supreme Court.) 


If such corporation is in a city, the approval of the mayor is necessary, in 
the following form: 
I hereby approve of the foregoing (or within) certificate of incorporation 
and of the filing thereof. . 
(Signature of the mayor of the city.) 


444 FORMS. 


‘If such corporation is to act in a village or town, a certified copy of the 
resolution of the board of trustees of such village, or the town board of such 
town, as the case may be, shall be annexed to the certificate, as follows: 

I, A. B., clerk of the village (or town) of ......2200 +»+-+see02, dO hereby 
certify that at a meeting of the board of trustees of such village (or town 
board of such town), a resolution, of which the following is a true and correct 
copy and of the whole thereof, was duly adopted: 


WHEREAS (slate name of persons proposing to incorporate) propose to 
form a fire (hose, protective or hook and ladder) corporation in pursuance of 
section 65 of the Membership Corporations Law, to act in the village (or town) 
GLieetist seule sa sshe'y 


Resolved, That the board of trustees of the village (or town board of the 
COW) OF So ieicves os seeeeeeeey hereby consent to the formation of such corpo- 
ration for the purposes aforesaid. 


Dated this pecoms ORY Olicsccessnences 
(A. B., Clerk of village or town) 


of seeeeSCeoOVeeoosd 


Nors.— For fees for filing and recording, see note to form No, 10, 





No. 15. 


Certificate of Incorporation of Corporation for the Prevention of Cruelty. 
(Membership Corporations Law, § 70.) 


We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States, and one of whom is a resident of the 
State of New York, desiring to form a corporation for the prevention of 
cruelty to children (or cruelty to animals), pursuant to Article V of the Mem- 
bership Corporations Law, do hereby make, sign, acknowledge and file this 
certificate for such purposes, as follows: 

First. The name of the proposed corporation is (state corporate name). 

Second, The particular object for which the corporation is to be formed 
is (stute object). 

Third. The operations of the corporation are to be conducted in the county 
of (state name), and there is no corporation in such county for the purpose of 
conducting such uperations therein. 

Fourth. The principal office of the corporation is to be located in the town 
(village or city) of (state name). 

Fifth. The number of its directors shall be (state nwmber, not less than 
five nor more than thirty). 

Siath. The names and places of residence of the persons to be its directors 
until its first annual annual meeting are as follows: 


Names, Places of residence, 


EOSSSSSCSOSTOSSC EEE FHSS HESHESESEOSCE SSCS OC OSE HSHETETEH IO EOOO~ Ce OSESE 


CESK SHHEHSTHSHS SSS SH SSSSSSSTSV OVTSCE SOSSH TC SOCS EH SES ES OCOOSESES ESTES *E ESE 


FORMS. 445 


Seventh. The date for holding its annual meeting shall be (state the day 
of the month on which its annual meeting is to be held), 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate 


Dated this Weses< day Offs.) catcee tee ec, 189 


(Signatures of incorporators, not less than five.) 


STATE OF NEW YORK, 


bss. 
CouNTY OF telorele ob -sts eliveleicie svete 


Omaha Feees « GAYTOL ee ies cdcess 023189 » before me personally came 
(insert names of subscribers to certificate), to me personally known to be the 
persons described in and who made and signed the foregoing certificate, and 
severally duly acknowledged to me that they made, signed and executed the 
same for the uses and purposes therein set forth. 


(Signature of notary.) 


Certificate of Justice. 


Thereby approve of the foregoing (or within) certificate and of the filing 
thereof. 


(Signature of the justice of the Supreme Court of the judicial district in 


which the place of business or prineipal office of such corporation 
ts to be located). 


The annexed certificate is hereby approved by the New York Society for 
the Prevention of Cruelty to Children (or the American Society for the Pre- 
vention of Cruelty to Animals), power to express such approval having been 
delegated to me as president of such society by the board of directors 
thereof, 


(Signature of president.) 


Norz.— For fees for Ming and recordine, sea note to form No. 10. 


' Notice of Application to Court. 


To A. B., president of the New York Soriety for the Prevention of 
Cruelty to Children (or the American Society for the Prevention of Cruelty to 
Animals); Take notice: That application having been made to such society 
ON UON. ance CLAY Ol cn ss 6 --- 189 , for the approval of the certificate of 
incorporation of the (state name of society) and such approval not having been 
given within thirty days after the date of such application, we hereby give 
notice that on the ...... day of .........., 189 , we will apply to (state name 
of justice of Supreme Court who approved certificate) for his approval authoriz- 
ing the filing thereof, notwithstanding the disapproval of such society. 


Dated this ...... day of .........., 189 


(Signatures of persons proposing to incorporate.) © 


446 FORMS, 


No. 16. 
Certificate of Incorporation of Hospital Corporation. 
(Membership Corporations Law, § 80.) 


We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States and one of whom is a resident of the 
Stato of New York, desiring to form a hospital corporation pursuant to article 
VI of the Membership Corporations Law, do hereby make, sign, acknowledge 
and file this certificate for such purposes, as follows: 

First. The name of the proposed corporation is (state corporate name). 

Second. The particular object for which the corporation is to be formed is 
(state an object authorized by section 80 of the Membership Corporations 
Law). 

Third. The principal office of the corporation is to be located in the town 
(village or city) of (state name). 

Fourth. The number of its directors shall be (state number, not less than 
three nor more than thirty). 

Fifth. The names and places of residence of persons to be its directors 
until its first annual meeting are as follows: 


Names, Places of residence, 
SCOSSSO SEE SESOSSESOHLSSSSOHSOSOOOS SOSSSO SSE ESE HEH ES HSS HSE ED SSSOOD 


SCOSCSSHSSEESHSSHSSSHE SSS SOHSHHSOSD SSOSCSE SESE HH EEE HESEHSHHOTERESSOHe 


Sixth. The date for holding its annual meeting shall be (state the day of 
the month on which its annual meeting is to be held). 

Seventh. (The certificate may, if it so desired, specify the qualification of 
members with respect to adherence or non-adherence to a particular school or 
theory of medical or surgical treatment, and the systems of medicul practice 
or treatment to be used or applied in such hospital, infirmary, dispensary or 
home.) 

In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate. 


Dated this coee day of ( CFPC SOE OOD 189 e 
(Signatures of incorporators, not less than five.) 


STATE OF NEW YORK, 2.8 
CouNTY GL AIR 


On this .... day of ....++.++. 189 , before me personally came (insert 
names of subseribers to certificate), to me personally known to be the persons 
described in and who made and signed the foregoing certificate and severaily 
duly acknowledged to me that they made, signed and executed the same for 
the uses and purposes therein set forth. 


(Signature of notary.) 


FORMS. A447 


Certificate of Justice. 
I hereby approve of the foregoing (or within) certificate and of the filing 
thereof. 
(Signature of the justice of the Supreme Court of the judicial district in 


which the principal office or place of business of such corporation 
shall be located.) 


(Add approval of State Board of Charities.) | 


Notx,— For fees for filing and recording, see note to form No. 10, 





Now td. 
Certificate of Incorporation of a Christian Association, 
(Membership Corporations Liw, § 90.) 

We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States and one of whom is a resident of the 
State of New York, desiring to form a young men’s (or young women’s) 
Christian association, pursuant to article 7 of the Membership Corporations 
Law, do hereby make, sign, acknowledge and file this certificate for such pur- 
pose, as follows: 

First, The name of the proposed corporation is (state corporate name), 

Second. The particular objects for which the corporation is to be formed 
are (state objects), 

Third, The principal office cf the corporation is to be located in the town 
(village or city) of (state name.) 

Fourth. The number of its directors shall be (state number, not less than 
five nor more than thirty.) 

Fifth. The names and places of residence of the persons to be its directors 
until its first annual meeting are as follows: 


Names, Places of residence. _ 
SPOOF FS SSSHSLFTE SESS £04846 64 SSE | hh ts ee Y 


Cerrerrcedeccccecesescccccccecos SOSTESH ESTES TH ESS OHO ES ORES EE EOE ED 


Sixth. The date for holding its annual meeting shall be (state the day of 
the month on which its annual meeting is to be held). 

Seventh. The names of its trustees are (state names of six persons to be its 
trustees, each of whom shall be a member of some Protestant Evangelical 
denomination, and not more than two ef whom shall be members of any one 
denomination). 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate. 
Dated this seeeee GAYiOL dba wads oes 05 100.0 
(Signatures of not less than twenty men, if a Young Men’s Christian 


Association, and not less than twenty women, if a Young Women’s 
Christian Association.) 


448 FORMS, 


STATE OF NEW YORK, t ss e 
COUNTY OF ...ccccesssscccccs 

On this .. ..day of ........++++, 189 , before me personally came (insert 
names of peers to certificate), to me Seton known to be the persons 
described in and who made and signed the foregoing certificate, and severally 
duly acknowledged to me that they made, signed and executed the same for 


the uses and purposes therein set ferth. 
(Signature of notary.) 


Certificate of Justice. 


I hereby approve of the foregoing (or within) certificate and of the filing 


thereof. 
(Signature of a justice of the Supreme Court.) 


Nots.— For fees for filing and recording, see no‘e to form No. 10, 





No. 18. 


Certificate of Incorporation of Bar Association, 
(Membership Corporations Law, § 100.) 

We, fhe undersigned, all being persons of full age, at least two-thirds ‘of 
whom are citizens of the United States, and one of whomis a resident of the 
State of New York, and all of whom are attorneys or counselors of the 
Supreme Court of the State of New York, in actual! practice, and residing or 
having their office in the county of (state numeof county), desiring to form a bar 
association in pursuance of article VIII of the Membership Corporations Law, 
do hereby make, sign, acknowledge and file this certificate for such purposes 
as follows: 

First. The name of the proposed corporation is (state corporate name). 


Second. The particular objects for which the corporation is to be formed — 


are (state objects). 

Third. The county in which its operations are to be conducted is (state 
name). 

Fourtit. The principal business office of the corporation is to be located in 
the town (village or city) of (state name). 

Fifth. The number of its directors shall be (state number, noi lessthan three 
nor more than thirty). 

Sixth. The names and places of residence of the persons to be its directors 
until its first annual mecting are as follows: 


Names. Places of residence, 


SOSSSSSSHEHSSHSHESHT EHH HES HSSHESESHOSE SOOSS SH SHEE EHS HSHEHSE SEH EHH ES SESEO 


Cee Soeeeresseeereeeereoreseeee eer SCHOOHSSSE ESSE HSH TEHEHEHE HE SEHESHE SESE 


Seventh. The date for holding its annual meeting shall be (state the day of 
the month on which its annual meeting is to be held). 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate, 
Dated.this ...... day of .....656... 5) LB0""s 


(Signatures of not less than nine attorneys residing or having their offices 
in the same county and in actual practice therein.) 








FORMS, 449 


STATE OF NEW YORK, t mau? 
COUNTY OW, woseciek ohh oe eh es 
On this ...... day of ...........+, 189 , before me personally came 


(insert names of subscribers to certificate), to me personally known to be the 
persons described in and who made and signed the foregoing certificate and 
severally duly acknowledged to me that they made, signed and executed the 
same for the uses and purposes therein set forth. 
(Signature of notary.) 
Certificate of Justice, 


IT hereby approve of the foregoing (or within) certificate and of the filing 
thereof. 
(Signature of a justice of the Supreme Court.) 


Nors.—For fees for filing and recording, see note to form No. 10, 





No. 19. 


Certificate of Incorporation of Veteran Soldiers and Sailors’ Association, 
(Membership Corporations Law, § 110.) 


We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States, and one of whom is a resident of the 
Slate of New York, and all of whom are honorably discharged soldiers and 
sailors of the Union army or navy, (or the male descendants of such soldiers and 
sitlors), desiring to become incorporated as a veteran soldiers and sailors’ 
association pursuant to article IX of the Membership Corporations Law, do 
hereby make, sign, acknowledge and file this certificate for such purposes, as 
follows : 

First. The name of the proposed corporation is (state corporate name). 

Second. The particular objects for which the corporation is to be formed 
are (state objects). 

Third. The principal office of the corporation is to be located in the 
town (village or city) of (state name). 

Fourth. The names and places of residence of the persons to be its 
directors until the first annual meeting are as follows: 


Names, Places of residence, 
SSOP OHSS AHIAEC ESO OL EOE EES E OSES POCO CC CO CO Oder ete eee C88 eS eese 


COP OSOHE CH OHE OLE ELEC CEO: Ceeseee COCO C OHO OE Oe Eee ererereoeooocCCS 


(Insert the names and residences of fifteen persons.) 


Tifih. The date for holding its annual meeting shall be (state the day of 
the month on which tits annual meeting is to be held), 


In witness whereof, we have made,'signed, acknowledged and filed 
this certificate in duplicate. 


(Signatures of not less than twenty-five honorably discharged soldiers and 
sailors, or the male descendants thereof.) 


Dated this ...... dayof .. ......., 189, 


450 FORMS, ; 


STATE OF NEW YORK, bss : 
CouNTY OF eoeeeeoereoeeee ee ey ; 


On this ...... day of .........., 189 , before me personally came (insert 
names of subscribers to certificate), to me personally known to be the persons 
described in and who made and signed the foregoing certificate and severally 
duly acknowledged to me that they made, signed and executed the same for 


the uses and purposes therein set forth. 
(Signature of notary.) 


Certificate of Justice. 


I hereby approve of the foregoing (or within) certificate and of the 


filing thereof. 
(Signature of justice of the Supreme Court.) 


Norz.— For fees for filing and recording, see note to form Ne. 10. 


ees ee eS 


No. 20. 


Cortificate of Incorporation of Soldiers’ Monument Corporation. 
(Membership Corporations Law, § 120.) 


We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States, and one of whom is a resident of the 
State of New York, desiring to forma soldiers’ monument corporation, plir- 
suant to article X of the Membership Corporations Law, do hereby make, 
sign, acknowledge and file this certificate for such purposes, as follows: 

First. The name of the proposed corporation is (state name). 

Second. The particular object for which the corporation is be formed is tu 
(state object). 

Third. The principal office of the corporation is to be located in the town 
(village or city) of (state name). 

Fourth. The number of its directors shall be (state number, not less than 
six nor more than twelve). . 

Fisth. The names and places of residence of the persons to be its directors 
until the first annual meeting are as follows: 


Names. Places of residence. 


SCOOCOSEHAOETE EH THSHSHSSOOD ee. eee Sesssseosessee ses esesoes oP eeceseeo 


eeoeeeeoeaaaveeoeeee 8 eeeeeeeoe eseereooee ee Seer eS SSeS SOVPSSSoSe 


Sixth. The date for holding its annual meeting shall be (state the day of 


the month on which its annual meeting is to be held). 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate. 


Dated this seeveroe day of eeeoere eer 189 . 
(Signatures of incorporators, not less than three.) 








FORMA, 451 


STATE OF NEW YORK, 
Cdunry) orl, SrA sae 


On this ...... day of ... ......, 189 , before me personally camé (insert 
names of subscribers to certificate), to me personally known to be the persons 
described in and wixo made and signed the foregoing certificate, and severally 
duly acknowledged to me that they made, signed and executed the same for 
the uses and purposes therein set forth. 

(Signature of notary.) 


Certificate of Justice, 


Thereby approve of the foregoing (or within) certificate and of the filing 
thereof. 
(Signature of a justice of the Supreme Court.) 


Nozs.— Yor fees for filing and recording, see note to form No. 18, 





No. 21. 
Certificate of Incorporation of Board of Trade, 
(Membership Corporations F.aw, § 180.) 


We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States, and one of whom is a resident of the 
State of New York, desiring to form a board of trade corporation, pursuant to 
article XI of the Membership Corporations Law, do hereby make, sign, 
acknowledge and file this certificate for such purposes, as follows: 

First, The name of the proposed corporation is (state corporate name). 

Second. The particular object for which the corporation is to be formed 
is (state object). 

Third. The principal office of the corporation is to be located in the town 
(village or city) of (state name). 

Fourth, The number of its directors shall be (state number, not less than 
five). 

Fifth. The names and the places of residence of the persons to be itg 
directors until the first annual meeting are as follows: 


Names, Places of residence, 


POCSCHOE FFF EOE TEKH HHDESCESE SOSSCEESH HHT HEHEHE H EEE HESS SHOE 


SSCS SH HESS H HERETO HESEOOOSD PPE SSCSSSSHEETSTH ESS ESHHHEHSHHE SSE SEES EEO ES 


Stath. The date for holding its annual meeting shall be (state the day of 
the month on which its annual meeting is to be held). 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate. 
Dated this ...... day of eee eaeery 189 . 
(Signatures of ineorporators, not less than five.) 


452 FORMS, ~ 


STATE OF NEW YORK, t ss.e 
COUNTY OF Si sccoceese eee Line 


On this ...... day of... ..., 189 , before me personally came (insert 
names of subscribers to certificate), to me personally known to be the persons 
described in and who made and signed the foregoing certificate and severally 
duly acknowledged to me that they made, signed and executed the same for 
the uses and purposes therein set forth, 

(Signature of notary.) 


Certificate of Justice. 


I hereby approve of the foregoing (or within) certificate and of the filing 
thereof, 
(Signature of a justice of the Supreme Court.) 


WNorz.— For fees for filing and recording, see note to form No. 10. 


ee ad 


No. 22. 


Certificate of Incorporation of Agricultural Corporation, 
(Membership Corporations Law, § 140.) 


We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States, and one of whom is a resident of the 
State of New York, desiring to form an agricultural corporation for the 
county or town of (state name) (or the towns of ........, naming two, three 
or four towns), pursuant to article XII of the Membership Corporations Law, 
do hereby make, sign, acknowledge and file this certificate for such purposes, 
as follows: 

First. The name of the proposed corporation is (state corporate name), 

Second. The particular objects for which the corporation is to be formed 
are (state objects). 

Third. ‘The territory in which the operations of the corporation will be 
conducted is the county (or town or towns) of (state name, but if for more 
than one town, not more than four towns can be named ). 

Fourth. There is not any other incorporated county agricultural society in 
such county (or town, as the case may be), (but if the society is formed for two 
or more towns, this recital is unnecessary). 

Fifth. The principal office of the corporation is to be located in the town 
(village or city) of (state name). 

Sixth. The number of its directors shall be (state number, not less than sia 
nor more than twelve). 

Seventh. The names and places of residence of the persons to be its direct- 
ors until its first annual meeting are as follows: 


Names, Places of residence, 
SOSCHSESESHHHSHHEE EH HFSS SHOSSSSSOSOO SOS CC STEHT SETHE SHEET EE SHEE EHESD 


COSSSSHSEHSS SH SHSH HS. CSPHH1S CTS SE SO SVSSSCOCH SESS HESESS SHH SESE HEE STEED 


COUNT WOR eseesetsccviesiiee.cts 


‘FORMS. 453 


Eighth. The date for holding its annual meeting shall be (state the day of 
the month on which its annual meeting is to be held). 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate in duplicate. 


Dated this ...... day of .....6...+. ap Fo Gs is 
(Signatares of ineorporators, not less than ten.) 


STATE OF NEW YORK, ; ay 

On this ...... day of .......-++-seee, 189 , before me personally came 
(insert name of subscribers to certificate) to me personally known to be the 
persons described in and who made and signed the foregoing certificate, and 
severally duly acknowledged to me that they made, signed and executed the 


same for the uses and purposes therein set forth. 
(Signature of notary.) 


Certificate of Justice. 


I hereby approve of the foregoing (or within) certificate and of the filing 


thereof. 
(Signature of a justice of the Supreme Court.) 


Nors.— For fees for filing and recording, see note to form No. 10, 





No. 28. 
Removal of Human Remains, 
(Religious Corporations Law, § 8.) 


We, the undersigned, a majority of (corporate name), a religious corpora- 
tion organized by (or under) chapter ... of the Laws of 18...., hereby deter- 
mine to remove the human remains buried in (describe cemetery), a cemetery 
owncd by such corporation, to (describe cemetery), another cemetery owned 
by such corporation, in pursuance of section 8 of the Religious Corporations Law. 

Dated err ere rere eee) are 

(Majority of the trustees.) 
STATE OF NEW YORK, ; Pa 
of 
COUNTY OF ..cccccscccovcccces 


On this .....2 day Of ..ccccesseeeee, 189 , before me personally came 
(names of trustees subscribing determination), to me personally known to be 
the persons who made and signed the foregoing determination and severally 
acknowledged to me that they made, signed and executed the same for the 


purposes therein set forth. 
(Signature of notary.) 


We, the undersigned, being three-fourths of the members of (corporate 
name), qualified to vote at its corporate meetings, hereby consent to the 
removal of the human remains buried in (describe cemetery) to (describe 
cemetery), in accordance with the foregoing determination of the trustees of 
such corporation. 


(Signatures of three-fourths of members of the corporation.) 


454 FORMS, 


STATE OF NEW YORK, t Po 
COUNTY OB 5s ioe cicotomisse terete A 


On this ...... day of ...... «s+..., 189 , before me personally came 
(state names of menbers subscribing certificate), to me personally known to be 
the persons who made and signed the foregoing certificate of approval, and 
severally duly acknowledged to me that they made, signed and executed the 
same for the purposes therein set forth, 

(Signature of notary.) 

(Or if such consent is not given, a special meeting of the corporation 
should be called and the minutes thereof attached to such determination aid 
filed therewith in the county clerk’s office.) 


Minutes of Special Meeting. 


We, the undersigned, A. B., chairman, and C. D., secretary, of a special 
meeting of all the members of (corporate name), held on the ...... day 
OLm aeeisis che sesciey 109.) p, Abuse O Clock im theta. noon, for the purpose of 
considering the determination of the trustees of such corporation to remove 
the human remains buried in (describe cemetery) to (describe cemetery) do 
certify as follows: 

That the meeting was duly organized by the election of A. B, as chair- 
man, and C. D. as secretary thereof, respectively. 

Uf such religious corporation is an incorporated church, a statement 
should be here made, that proof of the publication of the notice of such meeting 
had been made for four weeks was read by the chairman.) 

Thereupon the following resolution was offered: 


*‘Resolved, That the trustees of (corporate name) are hereby authorized to 
cause the human remains buried in (describe cemetery) to be removed to 
(describe cemetery) in accordance with their determination made on the ...... 
day of ...++e.++s, 189 , in pursuance of section 8 of the Religious Corporations 
Law.” 


That the whole number of votes cast upon such resolution was (state 
number), of which (state nwmber) votes were cast in favor thereof, being three« 
fourths of all the votes cast by the members of such corporation present at 
such meeting and voting thereon. 

Thereupon such resolution was declared duly adopted in accordance with 
section 8 of the Religious Corporations Law, and the meeting adjourned. 


In witness whereof, we have executed, acknowledged, and verified 
this certificate, this ..ese. day Of secccese. , 189. 


A. B., Chairman, 


C. D., Secretary. 
STATE OF NEW YORK, 
88.2 


CouNnTY OF eeeeeeeseeeereeeenyg 

On this ...... day of ...... ..-, 189 , before me personally came A. B, 
and C. D., to me personally known to be the persons who made and signed the 
foregoing certificate and severally acknowledged to me that they made, signed 
and executed the same for the purposes therein set forth. 


(Signature of notary.) 


- STATE OF NEW YORK, ‘ 
CounTY OF...... ues 2 ).Y, sk \ ea. 


A. B. and GC, D., being duly sworn by me, each deposes and says, that he 
has read the foregoing certificate subscribed by him and knows the contents 
thereof and that the same is true and correct of his own knowledge. 


A. B., Chairman. 


C. D., Secretary. 
Severally sworn to before me, this ...... } 


day of eererooee “9 189 . 
(Signature of notary.) 


Notice of Meeting for Church, 


Notice is hereby given that a special meeting of (corporate name) will be 
held at ......-. on the uisa.e- day of .........-, 189 , for the purpose of con- 
sidering the determination of the boar of ae of ace incorporated church 
to remove the human remains buried in (describe cemetery) to (describe cemetery), 
in accordance with section 8 of the Religious Corporations Law. 

Dated. eeeeeoeee eer eeSe® 

(Majority of the trustees.) 
STATE OF NEW YORK, 
COUNTY OF....... scar bat 


E. F., being duly sworn, deposes and says, that the annexed printed notice 
was published in the (name newspaper), a newspaper of the city (village or town 
in which the cemetery from which the removal is proposed to be made is 
situated) once each week for four successive weeks, the first publication thereof 
being made on the ...... AYO ids lee sang tee. 

That the deponent is and has been since the ...... GY Olicn acs tose ss sCes 
the publisher (or printer) of such newspaper (or the foreman or principal clerk 
of the publisher). 

E. F. 
Subscribed and sworn to before me, this ...... , 
day. Of ..cese-cccsee » 189. 
(Signature of notary.) 


(Papers shall all be filed with the determination of the trustees tn the 
county clerk’s office of the county in which a part of the cemetery from which 
the removal is proposed to be made is situated, and the approval of three- 
fourths of the members of the corporation by written consent should also be 
recorded.) 





No. 24. 


Certificate Correcting Error in Conveyances, 
(Religious Corporations Law, § 10.) 

I, A. B., secretary of (corporate name), a religious corporation organized 
by (or under) chapter ...... ofthe Laws of 18 , to which a conveyance of real 
property has been made (or an instrument iitendad to operate as a convey 
ance of real property has been executed), in which its corporate name is not 


456 FORMS. 

stated (or is not clearly stated), but which indicates the intention of the 
grantor therein to convey such property to such corporation, and such corpo- 
ration has entered into possession and occupancy thereof, do hereby certify 
as follows: 

First. That on the...... day; Of viowrensds , 189 , a conveyance of real 
property was made to such corporation (or an instrument was executed intend- 
ing to operate as a conveyance of real property), which conveyance (or instru- 
ment) was recorded on the ...... day of .........., 18 , in the office of the 
county clerk of the county of ............ yf EN EDGY see sce te tate of deeds (or 
o:‘her book of record) at page ...... 

Second The name of the grantor in such conveyance (or instrument 
entitled to operate as a conveyance) was ..... ala wale 'e,arsiete's, 8 Ssie'v' oleh stearate 

Third. The property conveyed or intended to be conveyed thereby is 
bounded and described as follows: (describe property). 

Fourth. The name of the grantee as expressed in such conveyance (or 
INSEFUMENL) WAS ..cccssscovercceversccce-coose (OF if NO name was expressed, 
so state). 

Fifth. The correct name of the corporation to which such conveyance 
was made (or was intended to be made) is (corporate name). 

Stxth, That I believe that the grantors in such conveyance (or instrument) 
intended thereby to convey such property to such corporation, and my reasons 
for such belief are as follows: (state reasons). 

Seventh. That I, as secretary of the corporation, was duly authorized by 
the trustees thereof to make and file this statement, in pursuance of section 10 
of the Religious Corporations Law. 


Dated eee eesoeoreoeeeeeoeeeeo sees & 

A. B., Secretary of (corporate name). 
STATE OF NEW YORK, : 
County as abi ana ees 


On this ...... day of ..........,18 , before me personally came A. B., 
secretary of (corporate name), to me personally known to be the person who 
made and signed the foregoing certificate, and duly acknowledged to me that 
he made, signed and executed the same for the purposes therein set forth. 


(Signature of notary.) 


° 
e 


STATE OF NEW YORK, 
COUNTY OF ...34...% ean 


A. B., being duly severally sworn, deposes and says, that he is the secre- 
tary of (corporate name), that he has read the foregoing certificate, so sub- 
scribed by him, and knows the contents thereof, and that the same is true of 
his own knowledge, except as to thuse matters therein stated upon information 
and belief, and that as to those matters he believes it to be true. 

Sworn to before me, this ...... Ee Pe 
day Of ...cc.cevey 189. ' 


(Signature of notary.) 


Norg. —The certificate should be filed and recorded in the office where the conveyance 
or instrument is filed or recorded. 


FORMS, | 457 


No. 25. 
Petition for the Sale, Mortgage or Lease of Real Property. 
(Religious Corporations Law, § 11) 


SUPREME COURT —CounrTY OF . 








In THE MATTER 
OF THE 


APPLICATION OF (corporate name) TO 
SELL (mortgaye or lease) A PORTION 
OF ITS REAL PROPERTY. 





To the Supreme Court of the State of New York (or County Court of 2 


The petition of (corporate name) respectfully shows : 

First. That the name of such corporation is (state name), and the names of 
its trustees and of its principal officers, and their places of residence are as 
follows: (State them.) 

Second. That such corporation was formed by .......... (or under) chap- 
LOPE at. o's of the Laws of 189 , for the purpose of (state purpose). 

Third, That as such corporation it is the owner of the following described 
real property (describe same by metes and bounds with reasonable certatnty). 

Fourth. That the interests of the corporation will be promoted by the sale 
(mortgage or lease) of such real property for the following reasons: (State 


reasons. ) 
Fifth. That at a regular stated meeting of the trustees of such corpora- 
tion held on the .... day of .........., 189 ,such sale (mortgage or lease) 


was authorized by the concurring vote of more than two-thirds of the trustees 
of such corporation, as more fully appears by the copy of such resolution 
hereunto annexed, and made a part of this petition. (Jf an Episcopal church, 
the petition shall also state that the rector of such church was present at the 
meeting.) 

Sixth. That the market value of the remaining real property of such cor- 
poration, upon which there is no incumbrance is (state value); that the cash 
value of its personal assets is (state value), and the total amount of its debts 
and liabilities is (state amount), secured as follows: (State security.) 

Seventh. ‘Lhe moneys realized from the sale (mortgage or lease) of such 
real property is to be applied to (state application proposed). 

Wherefore, your petitioner asks that an order of this court be entered giving 
it leave to sell (mortgage or lease) the real property above described upon the 
terms aforesaid, and that the moneys realized from such mortgage be applied 
as above specified. 


Dated. POSSESS CSSD ISCHOSSOCSSOOOS 


(Signatures of two-thirds of the trustees.) 


458 ‘FORMS, 


STATE OF NEW YORK, 


88.8 
COUNTY OF eeeeee fapcrad 


(State names of trustees petitioning) being duly and severally sworn, each 
deposes and says that he has read the foregoing petition subscribed by him and 
knows the contents thereof, and that the same is true and correct of his own 
knowledge. 


(Signature of two-thirds of the trustees.) 


Severally sworn to before me, this...... ' 
day of eeoerereeeery 189 . 


(Signature of notary.) 


(If the petition is made by the trustees of a Roman Catholic church, tt 
should have indorsed thereon the consent of the archbishop or bishop of the 
diocese to which such church belongs, or in case of their absence or inability to 
act, by the vicar-general or administrator of the diocese.) 


Order, 


At a Special Term of the Supreme Court, held at ..ccceceee, ON {NO seceee 
DSViOLS e's Snir eeloo us 


Present-— Hon. (state name of justice), 


In THE MATTER 
OF THE 
APPLICATION oF (corporate name) TO 
SELL (mortgage or lease) A PORTION 


OF ITS REAL PROPERTY. 








Petition having been made to me by (corporate name) a corporation organ- 
ized by (or under) chapter ...... of the Laws of 189 , for leave to sell (mort- 
gage or lease) a portion of its real property, in pursuance of section 11 of the 
Religious Corporations Law, and title 2 of chapter 23 of the Code of Civil 
Procedure, now on motion of ........+.. ....-, attorney for the petitioner, 

Ordered, That the trustees of such corporation are hereby authorized to 
sell (mortgage or lease) such real property for the sum of (state stm) and to 
execute and deliver tO ...ccececeeeseees & Geed (mortgage or lease) in the 
usual form; such real property is described in said petition as follows: 
(Description.) 

It is further ordered, that the proceeds of such sale (mortgage or lease) be 
applied by said trustees as follows : (State application to be madeof the funds.) 


Datedisceccurescescessacoccees 


A, B,, Justice of the Sapreme Court, 


FORMS. _ 459 


Certificate of Authority. 


I, A. B., secretary of (corporate name) do hereby certify that a regular 
meeting of the trustees of such corporation was held on the...... day 
Of ....ecceee, 189 , at which the following resolution was adopted by the con- 
curring votes of two-thirds of the trustees of such corporation : 

‘* Resolved, That the trustees of (corporate name) be hereby authorized to 
apply to the court in pursuance of section 11 of the Religious Corporations 
Law for leave to sell (mortgage or lease) the real property of the corporation, 
described as follows: (Description.) 

A. B., Secretary. 


Subscribed and sworn to before me, this ...... t 
day of eeeereove sy 189 . 


(Signature of notary.) 


Nors.— On entry of the order, the sale, mortgage or lease may be effected, 


<.] 





No. 26. 
Consolidation of Incorporated Churches, 
(Religious Corporations Law, § 12.) 
Agreement for Consolidation, 


This agreement, made the ...... day Of ....ss-eee, 189 , between the 
board of trustees of (corporate name), party of the first part, and the board of 
trustees of (corporate name), party of the second part, under the eorporate 
seals of such churches, 

Witnesseth, That (corporate name), party of the first part, is a church 
corporation organized by (or under) chapter ...... of the Laws of 189 , for 
the purpose of (state purpose). 

That (corporate name), party of the second part, is a church corporation 
organized by (or under) chapter ...++. of the La-vs of 189 , for the purpose of 
(state purpose). 

That, in consideration of the mutual covenants and agreements herein 
contained, the parties hereto do hereby agree to merge and consolidate such 
corporations into a single corporation in pursuance of section 12 of the 
Religious Corporations Law, upon the following terms and conditions: 

First. The name of the church formed by such consolidation shall be 
(insert corporate name). 

Second. The church fermed by such consolidation shall be of the (state 
denomination) denomination, and subject to the governing bodies and 
authorities of such denomination. 

Third. (If the churches of the denomination to which the new church is to 
. belong have more than one method of choosing trustees, state the method by 
which the trustees of the new corporation are to be chosen.) 

Fourth. The number of trustees of the corporation formed by such cone 
solidation shall be (state number). 


460 FORMS, 


Jifth. The names and places of residence of the persons to be the trustees 
of the corporation formed by such consolidation until its first annual meeting 
areas follows: 

Names, Places of residence, 
bavetacvineeivatcaigereres teeee Ty rk eo a ee 


Seereseeresoeovseseesersseses eeeees @ereeereeveseece eOeeeoreers eevee 


Sixth. The date for holding its annual meeting shall be (state the day of 
the month on which its annual meeting is to be held). 


In witness whereof, said parties of the first and second parts have 
executed this agreement in duplicate by their boards of trustees 
respectively, the day and year above mentioned. 


SCHCHHHTHHSHHHHET ETE EHH EEE HEOEOEEEE 
[Corporate seal.] CA hea iducranuinsnesico doused 


@eeer ee ee eeeeesreeeereeeeresese ee 


Trustees of (corporate name). 


SOPISH. COSHH SESE ODEO EEEEH 8868 
[Corporate seal.] Seeeeeor esses res: 28 Se seeeeseseee 
@ereerertsesnese eeeeeerreseeesese og 


Trustees of (corporate name), 


3.2 


STATE OF NEW YORK, 
COUNTY OF cs cccsckecccamecesh 

On this ...... day of ... ......, 189 , before me personally came (names 
of trustees of the corporation of the first part), trustees of (corporate name), to 
me personally known to be the persons who made and signed the foregoing 
agreement and severally acknowledged to me that they made, signed and 
executed the same for the uses and purposes therein set forth. 


(Signature of notary.) 


(Prepare the same form of acknowledgment for the directors of the corpo- 
ration of the second part and annex thereto.) 


STATE OF NEW YORK, 
County OF e. cccccccccccsccoces 


A. B., being duly sworn, deposes and says, that he fs a trustee of (name 
of corporation, party of the first part), mentioned in the foregoing agreement; 
that he knows the corporate seal of such corporation, and that the seal 
affixed to such agreement is the corporate seal of such corporation and was 
affixed thereto by order of the board of trustees thereof. ALR 


bese 


Sworn to before me, this ...... ' 
day of COSTCO SCH TSS SESH 189 es 


(Notary’s signature.) 


(Prepare same affidavit for a trustee of the corporation of the second 
part and annex thereto.) 


FORMS 461 


Verified Copy of Proceedings of Meeting Approving Consolidation, 


A special meeting of the members of (corporate name) for the purpose of 
submitting to said members the annexed agreement for the consolidation of 
(corporate name) with (corporate name) was held at (name of place) in the city 
(viliage or town) of ......... 02: Git SG s cos oe GRY Olsen sce: ee op) 100 | 's/8U fees 
o’clock in the ......noon of that day. 

The meeting was organized by the election of A. B. as chairman and 
C. D. as secretary thereof, respectively. . 

The annexed agreement was thereupon submitted to the members for 
their approval, and after consideration a vote was taken by ballot upon the 
question of approving or rejecting the same. 

The whole number of votes cast upon said question was (state number) of 
which (state number) votes were cast in favor of approving such agreement, 
being a majority of all the votes lawfully cast by the members of such corpo- 
ration present and voting thereon. 

Thereupon such agreement of consolidation was declared duly approved 
and adopted by such corporation, and the meeting adjourned. 


In witness whereof, we have made, signed and verified the foregoing 
copy of proceedings this ...-+. day Of ....s+.++++-, 189 . 


A. B., Chairman, 
C. D., Secretary. 
STATE OF NEW YORK, hese 
COUNTY OF ....cccccccerecceny 
A. B., chairman, and C. D., secretary, being duly and severally sworn, 
deposes and says, each for himself, that he has read the foregoing statement 
of proceedings of aspecial meeting of the members of (corporate name) for the 
purpose of considering the question of consolidation of such corporation with 
(corporate name), and knows the contents thereof, and that the same is true 
and correct of his own knowledge, 


A. B., Chairman, 

C. D., Seeretary. 
Severally sworn to before me, this . aa 
day of CRSSSCOOS CD 189 . 


(Signature of notary.) 


(Prepare the same form of statement and verification for the other eonsolt~ 
dating corporation, and annex the same. Attach to such agreement the 
approval of the governing body, if any, of each of the churches forming such 
consolidation) — 


462 FORMS, 


Petition, 
SUPREME COURT —Counry or ALBANY 





IN THE MATTER 
OF THE 


CONSOLIDATION OF (corporate name) 
AND (corporate name). 








The petition of (corporate name) respectfully shows to this court, 

That (corporate name) and (corporate name), by their respective boards of 
trustees, on the...... day of .........., 189 , entered into an agreement for 
the consolidation of such corporations into a new corporation, in pursuance of 
section 12 of the Religious Corporations Law, as follows: (Insert copy of 
agreement.) 

That such agreement was duly approved at a meeting of each corporation 
separately and specially called for that purpose, by a majority of the votes of 
the members of each of such corporations lawfully cast at such meeting, as 
appears by the verified statements of the chairman and secretary of each of 
such meetings, respectively, hereto annexed, and made a part of this petition; 

That (corporate name of petitioner) is a church corporation subject to the 
rules and regulations of the authorities and governing body of (state dezomi- 
nation) and the governing body of such denomination has consented to such 
consolidation, as appears by the consent thereof, hereunto annexed and made 
a part of this petition. 

The property af (corporate name) is as follows: (specify property); the 
liabilities of such corporation are as follows: (specify liabilities); the amount 
and sources of the annual income of such corporation are as follows: (specify 
sources of annual income.) 

Wherefore, your petitioner prays for an order consolidating such corpora- 
tions in accordance with the terms and conditions of the agreement hereunto - 
annexed, in pursuance of section 12 of the Religious Corporations Law, 


Dated this coorveooe day of eeeeeoeeoee 04 189 e 


SCSSSHSSHCSSESSOSTSESSHOSCSEHHF 64H SSOE 


SSSSCOCSHTSCS SSeS eS eHeT HESS EHH ESE 


Trustees of (corporate name.) 
STATE OF NEW YORK, t a. 
Py 
CouUNTY OF eC CCSr eer OSs eoeeeey 
(Names of trustees), being duly and severally sworn, deposes and says, 
each for himself, that he has read the foregoing petition subscribed by him, 
and knows the contents thereof, and that the same is true and correct, 
Trustees of (corporate name.) 
Severally sworn to before me, this ...... ; 
day of oe OOO CHOOT EO eS 189 . 
(Signature of notary.) 
(Prep ‘re same petition for the trustees of the other consolidating eorpo- 
ration.) 


FORMS. 463 


Order, 


At a Special Term of the Supreme Court, held at ....cccscee-, OM the .orece 
day of Rice ec gkrericsl uasthOo e 


Present — Hon. (name of justice). 





IN THE MATTER 
OF THE 
CONSOLIDATION OF (corporate name) 
AND (corporate name). 





Petition having been made to this court by (corporate name) and (corpo- 
rate name), in pursuance of section 12 of the Religious Corporations Law, for 
an order consolidating such churches, and it appearing from such petitions 
that such corporations have duly entered into an agreement for the consolida- 
tion thereof and that the same has been duly approved by a majority of the 
votes lawfully cast at a meeting of each of such corporations, separately and 
specially called for that purpose, and also by the governing bodies of the 
denomination to which each of such churches belongs, and having heard . 
in favor of such petition and ...... in opposition thereto, now, on motion 
Obeie ates attorneys for (coxporate name), 

Ordered, That upon the entry of this order, in pursuance of section 12 of 
the Religious Corporations Law, such corporations shall be consolidated into 
a new corporation, upon the following terms and conditions: 

First. The name of such new corporation shall be (state name). 

Second. The first trustees of such corporation shall be (state name). 

Third. The successors to such trustees shall be chosen in the following 
manner (describe manner of choosing suecessors of trustees) : 

(Add such of the terms and conditions of the agreement as to the court 
may seem proper.) 


Dated CTCSTSH SS SESS SS®D 
(Signature of notary.) 


Norz.— Upon duo ent? «=f such order, the consolidation fs effected. A copy of such order 
shall be recorded in a bux for recording certificates of incorporation in each county clerk’s 
oftice in which the certificate of incorporation of each consolidating corporation was recorded, 
or if no certificate has been so recorded, in the clerk’s office of the county in which the prin, 
cipal piace of worship or principal office of the new corporation is to be situated. The fees 
for filing in clerk's office are six cents; for recording, 10 cents per folio. 


464 FORMS. 


No. 27. 
Judicial Investigation of Amount of Property of Religious Corporation. 
(Religious Corporations Law, § 13.) 


SUPREME COURT — County or ALBANY, 





IN THE MATTER 
OF THE 
INVESTIGATION OF AMOUNT ON PROP- 
ERTY OF (corporate name). 





Your applicant respectfully shows to this court (on information and 
belief): 

First. That (corporate name) is a religious corporation incorporated by (or 
under) chapter ...... of the Laws of 189 . 

Second. That in pursuance of the law by (er under) which such corpora- 
tion is incorporated, or to the provisions of which if is subject, such corpora- 
tion is entitled to hold property the value of which does not exceed ...... 
do}la’s. 

Third. That the value of the property now held by such corporation is 
eeeeeracllarss 

Fourth. That the value of such property is in excess of the amount which 
such corporation is entitled to hold in pursuance of law. 

Wherefore, yuur applicant requests that an order be granted in pursuance 
of section 13 of the Religious Corporations Law, requiring such corporation to 
make and file an inventory of the amount of its property, and that a referee be 
appointed to take and state the amount of such property, and that a final 
order be granted by this court determining the amount of property held by 
such corporation and the annual income thereof, 


Dated OF OS* SSSHSSSS* FC SVOSSSSESOS 


SOCSSECHS SHECHSSSEFSESSOSLEBE 


Attorney-General of the State of New York. 


STATE OF NEW YORK, 
COUNTY OF cscicccccccccss es bs, : 

rues ereeeeeeeeey Attorney-General of the State of New York, being duly 
sworn, deposes and says, that he has read the foregoing application, subscribed 
by hiny, and knows the contents thereof, and that the same is true and correci 
of his own knowledge (or that the same is true and correct as he is informe 
and verily believes). 


Subscribed and sworn to before me, 
this eeeseoee Gay: 0f cccec« se@eg 189 s } 


(Signature of notary.) 


FORMS. 465 


Notice of Application, 


At a Special Term of the Supreme Court, held at ......ccccecee ON the veeeee 
day of x hiics ecb s. , 189°. 


Present — Hon. (name of justice), 


IN THE MATTER 
OF THE 


INVESTIGATION OF THE AMOUNT OF 
PROPERTY OF (corporate name). 


Upon reading and filing the application of .... tO ages Attorney- 
General of the State of New York, in the above entitled proceeding, dated 
Bia cialotalerers siete , 189 , praying for an order in pursuance of section 13 of the 
Religious Corporations Law, requiring (corporate name) to make and file an 
inventory and account of its property, on motion of ........ esses, Attorney- 
General of the State of New York, 

Ordered, That the trustees of such corporation be required to show cause 
before me at....... ats Sin ae tiney: , On the .....: day of ... ......,,189 , why 
they should not make and file such an inventory and account, 

It is hereby further ordered, That a copy of such application and of this 
order be served upon the trustees of such corporation, personally, on or before 
DUG. ven< TOBY OL csccceesccs LOU < 


(Signature of justice of the Supreme Court.) 


(Proof of service of the application and notice should be presented to the 
court.) : 


At a Special Term of the Supreme Court, held Bb 00000000000) OR the secese 
OSV OL vccta esa sey LOULe 


Present — Hon. (name of justice). 





‘In THE MATTER 
OF THE 


INVESTIGATION OF THZ AMOUNT OF 
PROPERTY OF (corporate name). 





Application having been made to this court by the Attorney-General of 
the State of New York, in pursuance of section 18 of the Religious Corpora- 
tions Law for an order requiring (corporate name) to make and file an 
inventory and account of its property; and proof having been made to me of 


? 


466 FORMS. 


the personal service of such application, together with a notice of the time 
and place of presentation thereof, on the trustees of (corporate name), at least 
eight days prior thereto, and having heard ............ in favor of such appli- 
CAtION ANA. oc aalels cclewie in opposition thereto, and no good cause being shown 

why such corporation should not be required to make and file such inventory 
and account, 

Ordered, UhatwAceb:,:0L,. ccikecsssss.s 6 oes «, be appointed referee herein, 
and he is hereby directed to make and file with this court an inventory and 
account of the corporate property of such corporation in pursuance of section 
18 of the Religious Corporations Law, and report to this court on or before 
ANG = coe ee ORY LOL ies ose a peg koe A 


(Sigrature of justice of the Supreme Court.) 


(When sueh referee's report has been made, either party may give notice 
of an application to the court for confirmation of the report of the referee and 
for an order finally determining the amount of property held by such corpo- 
ration.) 

Final Order. 


At a Special Term of the Supreme Court, held at .....eeseee on the ...... 
day of eee eevee ereg 189 e 


Present — Hon. (name of justice), 





In THE MATTER 
OF THE 


INVESTIGATION OF THE AMOUNT OF 
PROPERTY OF (corporate name). 








Application having been presented to this court by ....cscssscoe cocseess 
Attorney-General of the State of New York, for an order requiring (corporate 
name) to make and file an inventory and amount of property of such corpora- 
tion in pursuance of section 18 of the Religious Corporations Law, and A. B, 
having been appointed referee to take and state the amount of such property 
by an order of this court, dated ............seseeceeveees ..., and such referee 
having made and filed with this court an inventory and account of the 
property of such corporation, now on application Of .....cccccscccscoccccccs 
and having heard ......¢....sce0- , -. in relation thereto, 

It is ordered and determined, That tbe amount of property now held by 
such corporation is (state value), the annual income from which is (state 
tncome). 


Dated .ccecccocse coccecocccce 


(Signature of justice of the Supreme Court.) 


FORMS, 467 
No. 28. 


Incorporation of Governing Bodies, 
(Religious Corporations Law, § 14.) 

We, the undersigned, A. B., chairman, and C, D., clerk of (state name of 
governing body) do hereby certify as follows: 

That a stated meeting of such (state name of governing body) was held 
Ab sas dersere reyes ON tTNE ees daytotsoaweee. 3189". 

That at such meeting the undersigned, A. B., actrd as chairman, and the 
undersigned, C. D., acted as clerk. 

That the following resolution was offered: 

‘‘ Resolved, That (name of unincorporated governing budy) shall beeome a 
corporation in pursuance of section 14 of the Religious Corporations Law, by 
the name of (state corporute name desired); that (state names of not less th n 
three nor more than nine persons) be the first trustees of such corporation; and 
that the presiding officer and clerk of (state name of governing body) be 
hercby directed to execute, acknowledge and file a certificate effecting such 
incorporation, in pursuance of section 14 of the Religious Corporations Law.” 

That upon the question of the adoption of such resolution (state numbcr) 
votes were cast, of which (state number) votes were cast in favor thereof, 
being a plurality of votes of all the members of such presbytery (or other 
governing body) present and voting thereon. 

That such resoiution was thereupon declared duly adopted. 


In witness whereof, we have made, signed, acknowledged, verified 
and filed this certificate. 
Dated tais ...... day Of ...scccce<y 189 « 
A. B., Chairman. 


C. D., Secretary. 
STATE OF NEW YORK, 


COUNTY OF Gcan ey suhtivenssc, 


A. B., chairman, and C. D., clerk, being duly and severally sworn, each 
deposes and says, that he has read the foregoing certificate subscribed by him 
and knows the contents thereof, and that the same is true and correct of his 
own knowledge. 


t sa.e 


A. B., Chairman, 


Severally sworn to before me, this ...... t C. D., Clerk, 
UAVUOL acsedewcesesi100. 
(Signature of notary.) 
STATE OF NEW YORK, I sss 
SAMINTMIONS. etn ter pean ies ci 
ODI. cas  CAYUOL a oe tees +++++, 189 , before me personally came A. B, 


and C, D., to me personally known to be the persons described in and who 
made and signed the foregoing certificate and duly acknowledged to me that 
they made, signed and executed the same for the uses and purposes therein 
set forth, 

(Signature of notary.) 


Nott — Certificate should be filed in the office of the county clerk. Fees for filiag are six 
cents; for recording, 10 cents per folio. 


468 _ FORMS, 


No. 29. 


Certificates of Incorporation of Corporation for Maintaining Mission 
Churches and Sunday Schools. 


(Religious Corporations Law, § !6.) 


We, the undersigned, all being persons of full age, at least two-thirds of 
whom are citizens of the United States, and one of whom is a resident of the 
State of New York, being members of (state names of churches of which they 
are members), desiring to form a corporation for the purpose of organizing 
and maintaining a mission church (or a Sunday school) at (and places in the 
vicinily of such churches) and of acquiring property therefor, in pursuance of 
section 16 of the Religious Corporations Law, do hereby make, sign, acknow!- 
edge and file this certificate for such purposes as follows: 

First. The name of the proposed corporation is (state corporate name). 

Second. The principal office (or place of worship) of the corporation is to 
be located in the city of (state name). 

Third. The members of (state names of churches) shall be admitted to 
membership in such corporation in pursuance of the by-laws thereof. 

Fourth. The number of its trustees shall be (three, sta or nine). 

Fifth. The names and places of residence of its trustees for the first year 
of its existence are as follows: 


~~ 


Names, Places of residence, 
Sr Seer ecesessese eee et SHOCH POPC TTTTT TT Te 
Seececseeeeoreoesoereoseod POSSESS SESSS SH FSHSSHTHSSSHSHTSSESOSCLODE 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate this ...... day Of .....e+eeeee, 189 


(Signatures of incorporators, not less than ten.) 


STATE OF NEW YORK, 


ss 
COUNTY OF ..cccccccccccoecers 


On this...... day Of ....sssssee+, 189 , before me personally came 
(insert names of subscribers to certificate), to me personally known to be the 
persons described in and who made and signed the foregoing certificate, and 
severally duly acknowledged to me that they made, signed and executed the 
same for the uses and purposes therein set forth. 


(Signature of notary.) 


Nore.— The certificates should be filed in the office of the county clerk of the county in 
which the principal office or place of worship of the cerporation is intended to be located. 

Fees for filing, six cents; for recording, 10 cents per folio. If such mission church should 
destre to incorporate as a separate church, the proceedings for incorporation should be the 
same as for a church of the denomination to which it belongs. 


(See article applicable to such denomination.) 


, 





FORMS 469 


No. 30. 


Incorporation of Corporations for Acquiring Parsonages for Presiding 
Elders or Camp Meeting Grounds. 
(Religious Corporatiors Law, § 17.) 


We, the undersigned, A. B., presiding elder, and C. D. and E. F., etc., a 
majority of the district stewards, residing within (state name), a presiding 
elder’s district, erected by the (state name) annual conference of the Methodist 
Episcopal Church, desiring to become incorporated in pursuance of section 17 
of the Religious Corporations Law, for the purposes of acquiring, maintaining 
and improving real property as a parsonage for the presiding elder of such 
district (or as a camp ground for camp meeting purposes, or for both of such 
objects), do hereby make, sign, acknowledge and file this certificate for such 
purposes, as follows: 

First. The name of the proposed corporation is (state name). 

Second, The object for which the corporation is to be formed is (state 
object). 

Third. The name of such presiding elder’s district is (state name). 

Fourth. The name of the annual conference by which such presiding 
elder’s district was erected is (state name). 

Fifth, The names, residences and official relation to such district of the 
signers of this certificate are respectively as follows : 


Names. Residence. ' Official relation. 


SOSH SESH HEHEHE ESOS @eoeesereeesereeeeesoe eee SCeeereerseeeoeeseeeer eee 


Peoeeetseseeeoseesoeeeseee SOeeeoeseeeFseeeee reese Cee eerste e eS 1 SH es O88 


Sixth. The number of trustees of such corporation shall be (state number, 
three or some multiple of three, not more than twenty-one). 

Seventh. The names of the trustees to hold office for three years are 
(names of one-third of the trustees); the names of the trustees to hold office 
for two years are (names of one-third of the trustees); and the names of the 
trustees to hold office for one year ire (names of one-third of the trustees). 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate on this ...... day Of ....scccccces 189 


(Signatures of presiding elder and a majority of the district stewards.) 


STATE OF NEW YORK, 
COUNTY Ob tuares sc edniitiass > a 


On thisiisesser aay Of 5. es airs. sees, 189 , before me personally came 
(names of subscribers), personally known to me to be the persons described 
in and who made and signed the foregoing certificate, and severally ackowl- 
siged to me that they made, signed and executed the same for the purposes 
therein set forth. 

(Signature of notary.) 


Norse — Certificates should be filed in the county clerk’s office of the county in which ths 
presiding elder’s district, or a part thereof, is located. Fees for filing, six cents; for recording, 
10 cents per folio. 


470 FORMS. 


Certificates of Presiding Elder and Stewards of Adjoining District. 


We, the undersigned, A. B., presiding elder, and C. D. and E. F., a 
majority of the district stewards of (state name), a presiding elder’s district, 
erected by the (state name) annual conference of the Methodist Episcopal 
Church, desiring to constitute the presiding elder and stewards of such district 
members of a corporation formed by the presiding elder and district stewards 
of (state name), an adjoining presiding elder’s district, having as one of its 
objects the acquisition, maintenance and improvement of real property as a 
camp-meeeting ground for camp-meeting purposes, do hereby make, sign, 
acknowledge and file this certificate in pursuance of section 17 of the Religious 
Corporations Law, as follows: 

First. The name of such presiding elder’s district is (state name). 

Second, The name of the presiding elder’s district with which it is desired 
to become associated is (state name). 

Third. The names, residence and official relation to such presiding elder’s 
district of the signers of this certificate are as follows : 


Names. Residence, Official relation, 


SSCS HR SETHE OHS OSESE COC eS SHES SAE HE EEEOSESE Paestesesreceseeeeeeseeeose 


SSSreeeeesee  Soereerseee CHT SHRSCSHS OSS SESE eeereereeoeoesseseeeeeseos 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate this see cee (UAV ROL ics sic cisieicele oe , 189 


(Stgnatures of presiding elder and a majority of the district stewards.) 


STATE OF NEW YORK, 
COUNTY OB ie cacecilciesiccisctcins sas 


Onuthis 4, 7s. hs Nays Glices se ceoseces 189 , before me personally came 
(names of subscribers) personally known to me to be the persons described in 
and who made and signed the foregoing certificate and severally acknowledged 
to me that they made, signed and executed the same for the purposes therein 
set forth. 

(Signature of notary.) 

(The consent of the original corporation should be indorsed on the certifi- 
cate und the ceriijicate filed in the county clerk’s office of the county in which 
the district, or a part thereof, ts located. ees forjiling, six cents; for record- 
ing, 10 cents per folio.) 


Certificate Changing the Number of Trustees. 


We, the undersigned, a majority of the trustees of (state corporate name), 
a corporation formed by the presiding elder and district stewards of (state 
name of presiding elder’s district) in pursuance of chapter ...... of the Laws 
of 189 , do hereby certify as follows: 

That an annual (or special meeting duly called therefor) of such corpora- 
tion was held on the ...... day Of ....cecsec, 189, ab .eoee. O'Clock in 
the ...... noon. 


—e...CC 


FORMS. 471 


That at such meeting the following resolution was offered: 


‘‘Resolved, That the number of trustees of such corporation be changed from 
(state existing number) to (three or some multiple of three or not more than 
twenty-one), in pursuance of section 17 of the Religious Corporations Law, and 
that the trustees of such corporation be directed to sign, acknowledge ard 
file the necessary certificate therefor.” 

That such a resolution was duly adopted by a majurity vote of the mem- 
bers of such corporation present at such meeting and voting thereon. 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate on this ...... Gay: Of # ltawalds yekeo 
(Signatures of a majority of trustees.) 
STATE OF NEW YORK, t : 
88.: 
COUNTYION Lats secur eee sassy 
Onthise. <3. sy OF ai nas ...., 189 , before me personally came (names 
ef subscribers) personally known to me to be the persons who made and 
signed the foregoing certificate, and severally acknowledged to me that they 
made, signed and executed the same for the purposes therein set forth. 


_ Signature of notary.) ; 





No. 31. 
Notice of Meeting for Incorporation of Episcopal Church, 
(Religious Corporations Law, § 80.) 

Notice is hereby given that a meeting of the members of (stale name of 
church) will be held on the ...... GAyCOLM Esmee hse S180 DE vas ccc o’clock in 
ERGA a Gs,0 noon for the purpose of determining whether such society shall 
become incorporated, and if the decision be in favor thereof, of determining 
the date of the annual election of the proposed corporation, and of electing 
vestrymen and churchwardens thereof. 


No. 82. 
Certificate of Incorporation of Episcopal Church, 
(Religious Corporations Law, § 31.) 

We, the undersigned, A. B., chairman, and C. D. and E. F., do hereby 
certify as follows: 

First. That a notice of a meeting of the members of (state name of unin- 
corporated church), to determine whether such church should become incor- 
porated, was duly given in pursuance of section 80 of the Religious Corpora- 
tions Law, and such meeting was held in accordance therewith on the ...... 
(Bia a genaes  L8OiE, aliases o’clock in the .. ....noon. 

Second. That A. B. was presiding officer of such meeting, and C. D. and 
E. F. were present at such meeting and voted thereat. 

Third. At such meeting it was <ietermined to incorporate such church as 
a religious corporation in pursuance of section 31 of the Religious Corporations 
Law. 


472 FORMS. 


_ Kourth, The name of the proposed corporation as decided upon by such 
meeting is (state name). 

Fifth. The principal place of worship of such corporation is to be 
located in the county of ....... .cee-ecereee, in the town (village or city) of 
(state name). : 

Sixth. The date of holding the annual election of such corporation shall 
be (state a secular day of the week commencing with the first Sunday in 
Advent). 

Seventh. The number of vestrymen decided upon at such meeting was 
(state number). 

Eighth. The names and terms of office of the vestrymen elected by such 
meeting are, respectively, as follows: 

Names. Ternis of office. 


CHSSHESHSSOHSOSHE HE TTESSE- FHF SSSHSSE eCeoeeoet rere eeereeeere coerce rereerer 


Ninth. The names and terms of office of the churchwardens elected at 
such meeting are, respectively, as follows: 
Names, Terms of office. 


PEOSSOOCESO £2 Fes SFSETSHSOTESSSEEE SCeeceeeeroeeooereeeerrrerre eeeeceere 


In witness whereof, we have made, signed, acknowledged and filed 
i this certificate on this ...... day of .....-.-+- , 189. 
(Signatures of the presiding officer of the meeting and of two persons 
present and voting thereat.) 


STATE OF NEW YORK, 
CouNTY CE SEEN IO INTE 

On this... ee day of .........., 189 , before me personally came (names 
of subscribers), personally known to me to be the persons described in and 
who made and signed the foregoing certificate and severally acknowledged to 
me that they made, signed and executed the same for the purposes therein set 
forth. 

(Signature of notary.) 


Non. — Certificate should be filed in the office of the county clerk of the county in which 
the principal place of worship of such church is, or is to be, located. Fees for filing, six 
cents; for recording, 10 cents per folio. 





No. 33. 
Notice of Annual Elections of the Episcopal Church, 
(Religious Corporations Law, § 33.) 

Notice is hereby given that the annual election of (corporate name) will be 
held on the ...... day of .........., 189 , immediately after morning service, 
and that at such election a churchwarden and (state number) of vestrymen 
will be elected to fill the vacancies occurring by reason of expiration of the 
terms of office of (state names of officers). 


FORMS, 473 


. No. 34, 
Certificate Changing the Number of Vestrymen of Episcopal Church, 
(Religious Corpcrations Law, § 34.) 


We, the undersigned, A. B., presiding officer, and C. D. and E. F., do 
certify as follows: 

That the annual meeting of (corporate name) was held on the ...... day 
Oo hele eee SOS tu Oak o’clock in the ........noon. 

That A. B. was the presiding officer of such meeting and C. D. and E. F. 
were present and qualified to vote thereat. 

That at such meeting the following resolution of the vestry of such cor- 
poration was submitted for consideration : 


“¢ Resolved, That the vestry of (corporate name) recommend that the num- 
b-r of vestrymen of such parish be changed from (state existing number) to 
(thre, siv or nine), in pursuance of section 34 of the Religious Corporations 
Law, and that a notice of such recommendation be included in the notice of 
the next annual meeting of such parish.” 


That notice of such resolution was included in the notice of such annual 
mocting. ; 

That such resolution was ratified by a majority of votes of the members 
of such corporation present at such meeting and voting thereat. 

That the number of vestrymen of such parish, as determined by such 
meeting, shall hereaftcr be (state number, three, six or nine). 


In witness whereof, we have made, signed, acknowledged, verified 
and filed this certificate on the ...... day of ........... oa Co} a5 


(Signatures of presiding officer and of two qualified voters present at the 
election.) 


. 
ae 


STATE OF NEW YORK, 
COUNT iOB wee ctcisree sci tiste pace I 


A. B., presiding officer, and C. D. and E. F., being duly sworn, each 
deposes and says, that he has read the foregoing certificate, subscribed by 
him, and knows the contents thereof, and the same is true and correct of his 
own knowledge, ‘ 


> 


Be 
mS oD 


Severally sworn to before me, this ....! : 
day of SOPOBOODSO GOTO CG 189 ° } 


(Signature of notary 


474 FORMA, 


STATE UF NEW YORK, 
COUNTY OF eeoeeervreree erent 


On this ...... day of .... ....eseee, 189 , before me personally came 
(names of subscribers) to me personally known to be the persons described in 
and who made and signed the foregoing certificate, and severally acknowl- 
edged to me that they made, signed and executed the same for the purposes 
therein set forth. 

(Signature of notary.) 


Nots.— Certificate should be filed in the office of the county clerk in which the original 
certifica'e was filed. Fees for filing, six cents ; for recording, 10 cents per folio. 





No. 35. 


Certificate Changing Date of Annual Election, Number and Terms of 
Office of Vestrymen and Terms of Churchwardens of Episcopal 
Church, 

(Religious Corporations Law, $35.) 
We, the undersigned, A. B., presiding officer, and C, D. and E. F., do 
certify as follows: 
That the annual meeting of (corperate name) was held on the...... day 


That A, B. was the presiding officer of such meeting, and C. D. and E. F. 
were present and qualified to vote thereat. 

That at such meeting the following resolution of the vestry was submitted 
for consideration s 


** Resolved, That the vestry of (corporate name) recommend that the date of 
the annual electi»n of such church be changed to a secular day of the week 
beginning with the first Sunday in Advent (or that the number of vestrymen be 
changed co three, six or nine, and that the terms of the churchwardens be 
chunged so that one warden shall be elected annually), and that a notice of 
such recommendation be included in the notice of the next annual meeting of 
such parish.” 


That notice of such resolution was included in the notice of such annual 
meetiny. 

That such resolution was ratitied by a majority of votes of all the members 
of. such corporatio: present at such meeting aud voting thereat. 

That the date determined upon for the annual meeting of the parish was 
(state the date) (or that the number of vestrymei so decided on was ......, and 
the meeting determined to thereajter elect churchwardens so that the term of 
one warden shall expire annually.) 


In witness whereof, we have made, signed, acknowledged, verified 
and filed this certificate on the ...... day of .....es..., 189. 


(Signatures of presiding officer and of two qualified voters present at 
the election.) 


FORMS. 475 


‘STATE OF NEW YORK, 
COUNTYIOR Sd. ue Sea eee ; 
A. B., presiding officer, and C. D. and E. F., being duly sworn, each 
deposes and says, that he has read the foregoing certificate, subscribed by him, 
and knows‘ the contents thereof, and the same is true and correct of his own 
knowledge, 


en 


A. B. 
Cc. D. 
E. F. 

Severally sworn to before me, fhis ...... 

day of eeoeeserves 7189 e 
(Signature of notary.) 
STATE OF NEW YORK, t are 
COUNT TORS Seldls acct ae eens 
On this ...... day Oley vee. -» 189 , before me personally came A. B., 


C. D. and &. F., to me personally known to be the persons described in and 
who made and signed the foregoing certificate, and duly acknowledged to me 
that they made, signed and executed the same for the purposes therein set 
forth. 


(Signature of notary.) 
Norsz.—See note to form No, 84, 





No. 36. 


Certificate Changing the Qualifications of Voters and the Qualifications 
of Wardens and Vestrymen of the Episcopal Church. 
(Religious Corporations Law, § 36.) 

We, the undersigned, A, B., presiding officer, and C. D. and E. F., do 
certify as follows: 

That the annual meeting of (corporate name) was held on the ...... day 
Olean sacae AUT e 

That A. B. was the presiding officer of such meeting, and C, D. and E. F, 
were present and qualified to vote thereat. 

That at such meeting the following resolution of the vestry of such 
corporation was submitted for consideration : 


** Resolved, That the vestry of (corporate name) recommend that the quailifi- 
cations of voters at the corporate meetings of such church be changed so that 
only men of full age who have been regular attendants on the worship of such 
parish or congregation, and contributed to the support thereof for one year 
next prior to such meeting, (or since establishment of such parish or congre- 
gation) shall be qualified to vote thereat; that the vestrymen-of such parish 
shall be qualified voters who have been baptized, and that the wardens shall 
be qualified voters who have been communicants of the Protestant Episcopal 
Church; and that a notice of such recommendation be included in the notice 
of the next annual meeting of such parisli. 


476 FORMS, 


. That notice of such resolution was included in the notice of such annual 
meeting. 
That such resolution was ratified by a majority of votes of the members 
of such corporation present at such meeting and voting thereat. 


In witness whereof, we have made, signed, acknowledged, verified 
and filed this certificate on the ...... day Of ...seeee- , 189 . 
(Signatures of presiding officer and of two qualified voters present at the 
election.) 


STATE OF NEW YORK, 


es. 
COUNT ON Giese wececsescwecs 


A. B., presiding officer, and C. D. and E. F., being duly sworn, each 
deposes and says, that he has read the foregoing certificate, subscribed by 
him, and knows the contents thereof, and the same is true and correct of his 
own knowledge. 


AG Ds 
Cc. D. 
ELF. 
Severally sworn to before me, this ...+- { 
day Of cccccssseey 189". 
(Signature of notary.) 
STAT™ OF NEW YORK, | est 
COUNTY OF cc. cocccscces-cocsy 
On this hoocrcODY Ol, ase ewes , 189 , before me personally came, A. B., 


presiding officer, and C. D. and E, F., to me personally known to be the per- 
sons described in and who made and signed the foregoing certificate, and duly 
acknowledged to me that they made, signed and executed the same for the 
purposes therein set forth, 
; (Signature of notary.) 
Norn.—See note to form No, 34, 





No. 37. 


Certificate of Incorporation of Roman Catholic or Greek Church. 
(Retigious Corporations Law, § 50.) 


We, the undersigned, A. B., archbishop (or bishop) and C. D., vicar- 
general of the diocese of (state name), E. F., rector, and F. G. and O. F., 
desiring to incorporate (state name of unincorporated church) as a Roman 
Catholic church in pursuance of section 50 of the Religious Corporations Law, 

do hereby make, sign, acknowledge and file this certificate for such purposes, 
"as fo lows: 

First. The name by which such church shall be known is (state corporate 
name.) 

Second. The principal place of worship of the church corporation is to be 
located in the town (village or city) of (state name). 





FORMS, . ATT 


Third. F. G. and O. F. are two laymen members of such church selected 
by the archbishop, vicar-general and rector thereof to execute this certificate. 


In witness whereof, we have made signed, acknowledged and filed 
this certificate this ,..... day of ........--, 189 . 


(Signatures of archbishop, vicar-general, rector and two laymen.) 


° 
oe 


STATE OF NEW YORK, 
CounTY panera. 


Onlsthis. se « day of .........., 189 , before me personally came A. B., 
archbishop; C. D., vicar-general; E. F., rector, and F. G. and O. F., to me 
personally known to be the persons described in and who made and signed the 
foregoing certificate and duly acknowledged to me that they made, signed 
and executed the same for the purposes therein set forth. 


(Siynature of notary.) 


(Certificate of the Greek church should be in the same form except as to 
the persons executing tt.) 


Not. — Certificate should be filed in the office.of the county clerk of the county in which 
the principal p'ace of worship of the church is, or is to be, located. Fees for filing, six cents; 
for recording, 10 cents per folio, 





No. 38.. 


Certificate of Incorporation of Reformed Dutch, Reformed Presbyterian 
or Lutheran Church. 
(Religious Corporations Law, § 62.) 

We, the undersigned, the minister (or ministers) and the elders and 
deacons of (state name of church, or if a Presbyterian church, the deacons only, 
if authorized by the church), desiring to incorporate such church in pursuance 
of section 62 of the Religions Corporations Law, do hereby make, sign, 
acknowledge and file this certificate for such purpose, as follows: 

First. The name of such incorporated church shall be (state name), 

Second. The principal place of worship of such church is to be in the 
COUMEW Oise des eee wees , in the town (city or village) of (state name). 

(If it be an Evangelical Lutheran church, add a recital that at a meeting 
of the members of such ciurch, duly called and held on the...... day 
Dir ea Ni ait i , 189 , it was determined to incorporate in pursuance of article 
EV of the Religious Corporations Law.) 

(If the certificate is to be made by the deacons of a Refvurmed Presbyterian 
church, add a recital thut the deacons of such church were authorized by the 
members of such church to incorporate such church in pursuance of section 62 
of the Religious Corporations Law.) 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate this ...... day Of ...ccecees, 189. 


(Signatures of persons making certijicate, with designations of their 
offices.) 


478 FORMS, 


STsTE OF NEW YORE, } att 
COUNTY GP tn eceees sas ooeces 
On'this ese s JURY, Olle ce sie .+++, 189 , before me personally came (names 


of subscribers) to me personally known to be the persons described in and who 
made and signed the foregoing certificate, and severally acknowledged to me 
that they raade, signed and executed the same for the purposes therein set 
forth, 

(Signature of notary.) 


Nots.— Certificate should be filed in the offica of the county clerk of the county in which. 


the principal place of worship of the church is, oris to be, located. Fees for filing, six cents; ‘or 
recording, 10 cents per folio. 





No. 39. 
Certificate Changing System of Choosing Trustees of Reformed Church. 
(Religious Corporations Law, § 64.) 


We, the undersigned, A. B., C. D. and E. F., a majority of the trustees of 
(corporate name) do certify as follows: 

First, That a meeting of the trustees of such corporation was held on 
Ghost ers Ody Ole. sedeenee , 189 , at...... o’clock in the ......noon; and a 
quorum of the trustees of such corporation were present thereat. 

Second. That at such meeting the trustees of such corporation deter- 
mined, in pursuance of section 64 of the Religious Corporations Law, that 
thereafter the trustees of such corporation should be elected in pursuance of 
article V of the Religious Corporations Law, and that the number thereof 
should be (state number, three, six or nine). 


Third, That at such meeting of the trustees of such corporation the date 


of the annual corporate me >ting of such church was fixed for (state the day of 
the month determined upon). 


In witness whereof, we have made, signed, acknowledged and filed 
this certificate this ...... day of .......+0., 189. 


(Signature of a majority of ‘he trustees.) 


STATE OF NEW YORK, 


 sast 
COUNTYON. Cc cccatreeacetes ss 


On this ...... day of .........-, 189 , before me personally came A. B., 
C. D. and E. F., trustees of (corporate name), personally known to me to be 
the persons. described in and who made and signed the foregoing certificate and 
duly acknowledged to me that they made, signed and executed the same for 


the purposes therein set forth, 
(Signature of notary.) 


Norr.— Certificate should be filed in the office of the county clerk of the county in which 
the original certificate of incorporation of such church is filed, Fees for filing, six cents; for 
recording, 10 cents per folio, 


oe ee a, oe ee De Pe | ted 


FORMS, 479 


No. 40. 


Certificate of Trustees of Lutheran Church Changing System of Flecting 
Trustees, 


(Religious Corporations Law, § 66.) 


Wo, the undersigned, A. B,, C. D. and E. F., a majority of the trustees of 
(corporate name), do certify as follows: 

First. That a meeting of such corporation was held on the...... day 
Olinns hocumeie te LOO ee, eronte ene o'clock inithes:,..... noon, 

Second. That at such meeting it was determined, in pursuance of section 
66 of the Religious Corporations Law, by a majority of the members of such 
eorporation present and voting on such proposition, that thereafter the min- 
ister (or mtnisters), elders and deacons thereof shall constitute the trustees 
thereof. 

Third. That the names and official designations of the minister (or 
ministers) and of the elders and deacons of such church are as follows: 


Names. Official designation, 


SPSSHSSSEETSSHSEHSSHEEHSESSSESSOEESE SPSSCSSESSORSSS FE STSSH+ HT SSSE FESR OZ EEO 


SHES HSTSESSSHSHSSSSHE SH CES SH OSSE SPSS OHFSFESSSoeoseSeSOOeOeSeeveseseee 
We 
- In witness whereof, we have made, signed, acknowledged and filed 


this certificate this ..... BABY Olle aa iaa's Uslalv'sle gh LOG 
(Signatures of a majority of the trustees, 


STATE OF NEW YORK,  ss.2 
COONTY, OF). ccescetccs cocees 
On this ...... day of ... ......++, 189 , before me personally came 
(names of subscribers), personally known to me to be the persons described 
in and who made and signed the foregoing certificate, and severally acknow]l- 
edged to me that they made, signed, acknowledged and executed the same 


for the purposes therein set forth, 
(Signature of notary.) 


Norr.— See note te form No. 39, 





No. 41. 
Notice of Meeting for Incorporating Church, 
(Religious Corporations Law, § 81.) 


Notice is hereby given that a meeting of (state name of unincorporated 
church), will be held at the usual place of worship of such church on the ..... 
LLY Ol vorcieista ote ee titers , 189 ,at.... oclock in the ...... noon, to determine 
whether such church shall become incorporated, and if the decision is in favor 


' thereof, of electing trustees of such corporation. (Notice should be signed by 
at least six persons qualified as provided by section 81 of the Reliyious Corpo- 


rations Law.) 


480 | FORMS, 


No. 42. 
Certificate of Incorporation of Church, General. 
(Religious Corporations Law, § §3.) 

We, the undersigned, A. B., presiding officer, and C.D. and E, F., do 
hereby certify as follows: 

First. That a notice of the meeting of the members of (stute name 
of unincorporated church), to determine whether such church should 
become incorporated, was duly given in pursuance of section 81 of the Reli- 
gious Corporations Law, and such meeting was held in accordance therewith 
ompher souls PECL A VEOLH acts oc aieoepid Outs wes <e0 Clock, In 1ho\>.. anoon, 

Second. That A. B. was the presiding officer of such meeting, and C. D. 
and E. F. were present and voted thereat. 

Third. That at such meeting it was determined to incorporate such church 
as a religious corporation, in pursuance of sections 82 and 83 of the Religious 
Corporations Law. 

Fourth. The name of the proposed corporation as decided upon by such 
meeting is (state name), 

Fifth. The principal place of worship of such corporation is to be located 
in the county of ...........-, in the town (city of village) of (state name). 

Sixth. The number of neiene decided upon at such meeting was (fhrec, 
six or nine). 

Seventh. The names of the trustees elected by such meeting to hold office 
until the first annual election are, respectively, as follows: (Names of one- 
third of trustees.) 

Eighth. The names of the trustees elected by such meeting to hold 
office until the second annual election are, respectively, as follows: (Names 
of one-third of trustces.) 

Ninth. The names of the trustees elected by such meeting to hold office 


until the third annual election are, respectively, as follows: ( ames of 


one-third of trustees.) 

Tenth. The date fixed by such meeting for holding the first annual elsc- 
tion of the trustees of such corporation was (state date, not more than fifteen 
months after such meeting). 

In witness whereof, we have made, signed, acknowledged and filed 
this certificate on the ...... day. Of sccvecsesesyuno te 

(Signatures of the presiding officer of the meeting and of two persons 

present and voting thereat.) 


STATE OF NEW YORK, 
COUNTY OF... coe. see. ceescees 
On this ...... day of ........+ee0, 189 , before me personally came 
(names of subscribers) personally known to me to be the persons described in 
and who made and signed the foregoing certificate and severally acxnowl- 
edged to me that they made, signed and executed the same for the purposes 
therein set forth. 


b ss.t 


(Signature of notary.) 
Nore. — Certificate sbould be filed in the county clerk’s office of the county in whieh th- 
principal place of worship of the church is, or is to be, located. Fees, for filing, six cen‘s; f 
recording, ten cents per folig. 


—-- ~~ 


FORMS, 481 


No. 48. 
Notice of Time and Place of Corporate Mecting of Church, 
(Religious Corporations Law, § 84.) 
Notice is hereby given that at the annual meeting of (corporate name), to 
be held at ......, onthe ...... Day ole rakaan , 189 , at .... o’clockin the.... 


noon (as fixed by law or the by-laws) successors will be elected to (state names) 
as trustees of such corporation whose terms of office will then expire. 





No. 44. 
‘ Incorporation of a Union Church, 
(Religious Corporations Law, § 100.) 

(The form of certificate should be the same as for the separate incorpora- 
tion of one of the churches, except that it should recite the agreement of union, 
adopted by the meeting, and the number of trustees of the incorporated union 
church to be selected by each unincorporated church. It should be filed in the 
county clerk’s office of the county in which the principal place of worship ts 
to be located. ees for filing, six cents; for recording, 10 cents per folio.) 








Abandonments** _ bin 


of children; punfshment Rae aes pinay eh fo oe a ree 116 
Account; 
directors of membership corporations. ......ccccccccccccccccees 86 
Acknowledge: 
acknowledgment; by whom taken cecccoccccccccsccscccceceson 4 
Actions: 
collusively brought; stay of proceedings...cccccccccccccseseee 26 
SIA VeNOLALOsATLCCUMNNOCENLE DETtV ccccocesccecccecenccsioes seoeeaeioll 
TWIPULEOL MARU CU aac nates sete asc ceeecsn ceaecas scbes esas va secceenol 
by and against religious corporations. .......eccoccecccccsces 269 
by and against trustees of religious corporationS.......esesses 278 
Affidavit: 
INChIUCHMWUALMG caes eee cee seeeeeseoe ceca ae steccccseedseceoeceot 
Agriculture: 
revenues collected from racing associations. .ccc.sscccecccceee 145 
RYPPOLLIONMENT OCA INONCVHEl OM srs cele cicicie cis cisisiclee eeisieciccice cee en LID 
commissioner of; agricultural socteties to report to...2...ceces 149 
Agricultural associations: 
DIOVETiVECXCMDtELLODIETH ES Ol siesise ce eescice see ceisie snes slececeemte 
ICOLDOLOLION Ms Gata t ese cue sence see ste cues en cet Caceres ceeee sex doo 
Suprema Court «ApprovalmOlacec pee cielescetincis cece sacee ces sleet LoD 
Pestrictlous) upon e1Ormaion sss e<t tects veles seaatese cuss ctcnes cele n dt0 
anneal fairssito Dold ties saescacesestcchasacecvaectenscevece eso L40 
places wheres held wiiceedostscse ties tees cisiottes pecs os ceces ee 140 
& mneminwns ats how recuisted s.eck cactus sac veccessccacces c 140 
BROUCEINCNEUNONSCTOUNUS OCs conc cate ce cace cc celes cticcceccecacs 241 
DOWEIS ANAM OUHES A Of. scecccicccstneiocec cee ccee cone csee! LAL 
magistrates may hold court wpon grounds.............ese.0-- 141 
LOLDAYRUUCSELO ASSOCIATION sce c cites eects ceiticisciesisie ec ccccis's omlte 
COMPENSATION MOLE cccicce cass cece reiccicesieenice cele coc cs cclemlia 
CAMITAITSLOCKSOL OWE X Ub es tee cclecisciacccces casas s cescitecee st Lite 
tssuing stock paying dividends............... AADC RRR R ge LEY 
distribution of moneys from racing associations. ........+se.0.- 145 
report of, to Comptroller. .............. aleicisten ise selaccieiecncse len Ll 
paying over $3,000 as premiums; distribution of money to ...... 148 


484 ‘INDEX, 


Agricultural assovtations — (Continued): PAGE. 
report of, to Comniissioner Of AgTricUltULe. ceceseesececescetoces 149 
lease Of grouNdS DY. .ccaccccccccccccccsccccccccsvovescsesecs 149 

See Membership Corporations, Rye 

Amended: i pes 

. . certificate; Aefects CUTEH. ..ccccccsccccccccccccescocoessessoos 16 

American Institute in New York city: 
+6 Hold ANNUAL fall. <b ic-cc ccna. se cibesebebsn ce chive geereecree semua 
regulation Of PLEMIUMS ceoeecssccccececccceesccssecesccccces 140 
Gistribution Of MONCYS tO. .ccccccceccccccccccccccscccscsccces 145 
report of, to Commissioner of Agrieulttires co cos ccesccevvcswetseo 

American Society for Prevention of Cruelty to Animals: 
approval of ...... Se gee ee tai renee eons eacee reant ae 
payment Of FINES tO. .ccecccccccccccccccccerrcesvocsrsrererese 129 

Animals: 
prevention of cruelty to, corporations: 

Certificate of INCOrPOFAtioN.....cececccccsccccccsccccssccee LID 
“approval of American Society, Ctl, Dec aslee vs oes nantes cn «tlk 
new corporations prohibited in certain COUNTIES. ...seceecee 114 
paymant Of FINES tO .Lecccccccccccccceccceccrrcecsscseces 129 
powers as to enforcement Of lAWS......+eeeeeeeceeccecccs 115 
officer or agent of, authorized to act. ..cccccsccccecccccece 116 
destruction of disabled animal Dy....sesecssecccceses 129 

charge of animals DY. cocececccccccccercccccccseccees 126 

powers Of, tO ATTCSt. coccccccscccreceecrecsecseosers 129 

Y Interference With. "lovcccscs cca cess tle cocincowss tcc sels aiau 
overdriving, injuring, etc., & MISMEMCANOT....eeereceeeeecoes 125 
disabled; abandonment of, a misdemeanor.......eeeeeceeceees 125 
impounded; food and drink tO... c.cccecssccccceccecesscscevves 126 
‘{nfected with disease not to De SOld. ..veccccccccccccccscccees 126 
not to be carried in a cruel MANET. .ecce eee eeevcccccccccccee 126 
wantonly poisoned |i .505 ccccsctecese be esiccee so ccuecesciacs cee seluein 
substances injurious to, in public place........ecccccecevececee 127 
transporting for more than 24 HOUrS!..cecssecccececcccceeseee 127 
fights between, not to be instigated. ...cccseccccccecceccceecees 127 
keeping place where fights are Had. .ccecsesseeececccececcees 128 
Abfinitlon ck cos oe teen onsine 62 ob Oe ceesuitese sc s'ne ces ow eaaa cea eaamails 

Annual conference: 
incorporation ANG POWETS Of. .cccccccsccccscccccccccccccscacses SUG 

See Religious Corporations, 

Appendix: : 
to Religious Corporation Law: ..ccescscecccsccccccccccccsses { 150 
to Membership Corporation Law. eccceccccccccccccvccccccccs | 155 

Apprentices: 
taking of, without consent of guardian......ccccccccccsecess 123 

Arrest: 
of dead body, & misdemeanor. .. ccceccceccccccccccvccesecss Lil 





INDEX. A85 
Association: PAGE. 
LMG COLVOLA TCC mo Wa CONDOLALCUMmE seme ne cas ¢ tne tin feels e eee nee G2 
ttachment: 
OLUCAMM OOM Vem AE ITT SUC eC aMOlpere saa a ciet, aisictas + eit eccrert clot «it eo eee 111 
B. 

Banking: 

DOWers Pronib=ted) to certain COrporationsys 44. 2. vg.e a sieiers «003 ge 22 


Baptist churches: . 
special provisions for the incorporation and gevernment of.... 321 
Bar associations: 


ADEA SuIAN TEL LOD ae OL: ikate AURORE ae. Pa GG ccc ie Sian vs ob cenel Orevd foe ccPoleca wo moei cl Helse lace 133 
APDLO VASO USU Conia UPL CIN Oa OOULL.. 7 mas -crysiawn calc oes: ene clei ieee 133 
THEM DCES UAL CALLOUS. OL cra aioe ny ee ale iets eth ope ac aiaraioy on Boveee nee iatist cee 134 
See Membership Corporations. 
Barbering: 
ONS SUNG ays TEStrictedteivesiclels cose. syonel Pate ota dee decceescenes eielelen OCH 


Benevolent corporations: 
CAG DING It PMD RULE A GIOIN fee oc clecle desta tbs ote cans Veto ce eee he NBS 
DOMVCIEU MAL DOLCE TVm tee ress eee ce eet Le tie eee cltae (BG 
PEE Naeem VON MSTOUNUSE OF tha i cwleiow Gee Oy ee Skt eee eee LB 
limitation of devise or bequest to... ..ccccecescccccccccccceee Ol 
Bequest¢ 
; limitation of, to. ‘certain ‘societies. ..3. ccc ccccoccececccecces. G1 
Bible Society: 
BE IAXCOM sa tccee ces veSoserses sectcecbs ce hiithc Cemecls ccc BS 
Birds: 
fights between, not to be tnstigated sioléi¢ aialarsteleie ele clarele a siele-ciele elem Line 
Keeping place where fights are had... cccbeccscccccoccoeeen 128 
Boards: 
composed of one‘person} reference to. ...ccccccccccsccccccecee SO 
BEI VACOLOL MUUCH MBO se eaee eet rence cecnte sfc des s echt e eS 
Boards of supervisors: 
buriais'yin “cemeteries; regulations. cee sc ssccchavessciccedctiocn 92 
of Kings, Queens, Rockland and Weschester; consent to taking 
ARIMAR SE OMCEINELOLNIOS 2s ose ae ee tea tee noe fee ik thetic orbs we * 92 
Boards of trade: 
incorporation S188) 00' 05476616. 016.0.0.0)e s'eieisisidisin sie Se cle cineca s cece cose c LOL 
Supreme Court; approval Olu tp sie wate eminence sie dne cc ones cn LDS 
neretotore -incorpotated:.. with stock... \,. 2.2.0)... Je 1359 
See Membership Corporations. 
Body: 
dead. See Dead Body. 
MLOAMNS A OL2 « DUNISIUEN Cates ces 090 oes sencuess cscwcsceosccecseos 110 
Bonds: 
PAPHSIUCA ROLL gece wduten esses dene dodndvecessice wesencéesedcse Uk 
Books: 
of religious corporations as eVidence.......cccccccccscccccvces 269 


486 | INDEX, 


Burial: Fe PACs 


Gefinitton ...ccdecccocScccecce cece coccceocccse sccsessecccsses 
record of, ID CEMEetETY...cccscccecececccccccccevccsssceccseces 
not to be made in lot without consent Of OWNET. ..c.seccccecece 
regulated by boards Of SUPEIVISOTS ....ecececccccsccccccceses 
right of person to Girect MANMEL. cc cccccccccrcccccscvecccvecs 
fn other StateS .ccccccccccccecsccccesseccccccccccccccccccccers 
dead body must De Given cccececcrcccccceesccceccccccccceses 
Business Corporations Law: 
boards of trade issuing stock, subject to. ....scceseecccccccecs 
agricultural associations issuing stock, subject to.....-ceees 
By-laws: 
COFPOTAtionN MAY Make cecsscsescccccccccccscccccccsccccese ese 
Girectors MAY Make ..ccccccccsccccccscsccccsesesssccsessesees 
of membership COrporatioDS. .cccceccceccccce cocccc ce cevecvews 


Cc. 
Call: 
of minister; what Constitutes. cecccccccccccccccceeeooses coccess 
Camp meeting grounds: 
POLICEMEN UPON ceecccccccecccces cos cccccccocs cocsescssccooses 


trespass upon CROSSES SHES SHS SES SHES SSHSSHSSSHSHESHEHSSH SS SHSHESSES AEDES 


279 


58 
59 


corporations for acquiring SSHCSCHO SHS SESCSSSSSSSSS SHS SH SS SHSSOS 299-303 


Ceimeterys 
consent Of local authorities for location Of. .....ccccccccccceee 
exempted from taxation ...ccceeeecec cc ccccccosecccsccccscces 
street or highway not to extend through. ...ce.essesecsccces 
lands used for, not to be Sold on EXECUTION... .cceeeeecreeccces 
lands not to be mortgaged... .cccccccccscccccecerscccccccsececs 
lien upon, after Cessation Of USC. .ccecccccccecsessccccsccccccs 
BULVEY ANG MAPS Of .ececocscccccccccvccccsccccccssesvcseoce 
of religious corporation; acquisition of property. .......serccecs 
Conveyance Of lots I. ..6.cccccesc cece ccensceccccccesses 
removal of reMainS frOM. cecccccccccccceccecccccccescoes 
lots in, MAY De SOI. .ccceecccccccccccccscscrsesrecesccce 
Not to be Mortgyaged. ..cccccecccccccecsscccececccccscccsooe 
family; dedication of lands fOT. .....ceecscccccccccccccscesccces 
fund; amount of, created by Will.........-cccccccscccecves 
See Lots; Lot Owners; Burial; Cemetery Corporation, 
Cemetery corporation: 
exempted from taxation cceccccccccccccccccsccsccvocccsees BF, 
lands not to be sold, leased or mortgaged. ..nrceccccccccccccess 
Meaning Of teTM .....cccccccccccccccccccccerecscccccscccsces 
certificate Of INCOTPOTATION ..eccccccccccccccceccecsrseccesocces 
Supreme Court; approval of Justice Of... ..-.ceceecccccceccecs 


mectings © OO CSS COS TSS SOS HSE SHOSSSSOEFPOSSESHSHSSESHSTHSH SS SES EH THSTOGe® 


INDEX, 48T 


Cemetery corporation — (Continued): PAGE. 
election of directors Cee noe ees caw) ereeeiceaaseee 93 
lands; condemnation Of. cescesccceccscccecssssccccsccvecssocs Qa 
transfer of property from religious COrporatioN. ...+s..eceeseee 94 
execution; lamds exempt from.......cccccccccccccccccccccecces IG 
lands sold by order of Supreme Court. .....ceserscececceesees 96 
surveys and maps of lands Of. ....sseeees- sees Rape Maree sie ore ws OOF 
burials; record of, to be Kept. ....cecevsssecccececccecesceres Fe 
dissolution not to affect title to lots.........ssseeececeeeeees 100 
proceeds of sale of lots; application. .....-seeseerseeeerereeees 101. 
lot owners; taxation of.......... AVI AAT ows ves ote Seeelal eee tos 
lot vacated by removal of dead....sescecceccceccecccoccscees 103 
certificates of indebtedness; issue Of.......cseeeececcccesceees 104 
certificates of stock; rights of holders...... MOB ACHAS DO ONACIOOS OE tee 

WO PEEALML OFA DION DR ieee cs cc ees bede mess wend ceoscewenegs \AUO 
i register of transfer .scsceccsccccccccccccsccccsscccccosces 105 
Private; how Orgamized ..csecceccecccccrcsccscvoccvccecsceses 106 
lands; ACQUISITION DY ..-cececcccccceccceccccsocscsesesers 106 
family; directors to Comstitute......ccsccccccsesecrescrcesecoes 107 
See Cemetery; Lots; Burial; Membership Corporations. 

Certificate: 
supplemental; for exténsidn of corporate PUTPOSCS...ssese.ssee0 FZ 

Certificate of authority: 
for fOreigN COLrpoOratioNS. ..cecaccccscccccsceccosccsssesesscves 20 
proof to be filed before granting ..cccccccccccccccccccsesosees 20 

« Certificate of incorporation: 

includes what ...... nes db case ncaaraesdepevsleseeseteecdnasse tT Le 
@xecuted: Dye WHOM soso ree cecccceecoeesbsapeddiqedeccsaceseesse 1D 
to be in English ....ccccccccccccccccescccceseccccccsscccccece 15 
Where filed ..cccccccccescccccccccscccesvescce Dienlsciecuaines ee LO 
taxes required to be paid ...cccecceceseoeee SB ASE SSH OOOO ICT Mane as 
not to contain similar NAMEC .cecccccccscccccrsccccccovcccceses 16 
amended or supplemental .....eccecessececseces AAD CODOL OO CHa 
lost or destroyed; certified copy of, may be filed........--+eee 17 
PSL CVIGEDCC! s occ s selcle c esisicisiicicls! sis ieieiele'e ism « sisi adakieceied cvaiewed Le 
certain provisions for regulation of DUSINESS. ...+.-eceseeeeees 18 
of foreign corporations, filed 2 ie A ANUS CNS Be 20 
cumulative voting; May PLOVide. cceseeccccescscveveevcsererees 22 
of membership corporations, for general PUTPOSCS.....eeeeesers 33. 
of religious cosporations; where filed...........-sesssesseees 270 
+ elerk’s fees for filing... .cccccccccccccccsccvevesscescses 270 
remedy for refusal to file.....cecesseecocecccercccccccees 270 
substantial compliance sufficient ....eescecsecevrecccesees 270 

of Episcopal Church; relative to. ..cccecscccscerecverevesceres $05. 

Certificates of indebtedness: 
of cemetery Corporation; ISSUANCE. seeseccseecuvesescesssecece 104 
holders of, entitled to vote...... Bretetalere cteteretee sie Chal peleiic es se ee cee 


488 INDEX, 


Certificates of stocks “RAGE. 


- $ ( Lan, Me : 
of cemetery COFpOration .cccsccccwccscvcesec cee ceseseocovcess 


rights) Offs HOlGers We. wics oe sleieieieclele slate lclewlc clewieoivisieliccicisisiee cece 
Chalienges: 
TISHLOL, (Bb COPPOLACC SINECCUIN ES ihs ic cic sislecia cloisle cle'e e'clelele esiviclaleacins 
fOTIN NOLs OAtIAMUDOD eie'cle clare ois leletaleteteleisie ele oieieteldiclelesoresistee ealstetets 
Charitable corporations: 
ECXEMPCEAGIrOMy TAXBUONY Gc cisisisicie’s ses aaa cls sic cle 6 1clcls sleisieicisiciele'e ie 
CLrOURAS OL; (POlMCCIMEN wIPOM Ve tarels viel eiclsie'v cle « eieve) «| sisieie Afae ale! clnistete'e 
TRESPASS © UPON) CTOUNCS sexless elsiele'c w ele! clclelele o's sinlsiciala'els eccesccoce 
GEVISEVOr DEGIUCSt TOs PLIMIEADIOIN. 1. elelcielsisicls clelcicisieleic eis cle wiciele cre eiet 
Charitable institutions: 
COMIMIEMeNnt Holy Children t COU veclecew oc eeleeebioe celscicsi cm cscesa sels 
Charities, State Board of: 
approval of organization of maternity hospital.......ccccccce 
of hospital, infirmary and dispensary. ......cccccccccecce 
Charter: 
of corporations subject to alteration and repeal by legislature.. 
Childrens: 
corporations for prevention of cruelty to; organization. ..cce.. 
- approval of New York Society, etc.............. eccccccece 
hew corporations prohibited in certain coumnties.......... 
powers as to enforcement Of IAWS...cccccccccccccccccccs 
appointment as guardian .......... eee Ce ce civccbioinic clasicisiete 
officer or agent of, authorized to act... .ccccccccccocscccces 
powers and duties of officers....... ateretsialere ele cloiels bieleieleteia’= 
interference with officers' & misdemeanor. ......e..ccecees 
RDANGGNMENE MOL: HpUNISHMONM Gi io)e lee aveloieinicielele sieactelals alee aleve ete erciete 
provide for; omitting to ....... alotslevateloleleisicio 6 efe'e sieieia cists ciatstoints 
infant; nurses to report Gondition Of CYeS.....ccccccccccccccce 
life, limb or health of, endangered........ Dlolaieelelnicislersietslaeletolere 
not permitted to attend certain LreSOrtS. ....cccccncccoscccccces 
games of chance; not permitted to play........... Se staat eeeetele 
liquor; not+to: DE-So1d OF GIVEN TON Secclec celcescceecice colsseaecl 
cigars or cigarettes Notito De sold toaeciciscccccaeces couenene AgeEe 
commitment of, to charitable institutions................. cee. 
employment in certain cases prohibited.......cccccccecccccccce 
employed “AS sMeCSSCNZErSiv. s. cclec Salesin ules clviciciee.c sleet ealce ace car 
See Membership Corporations. 
Christian association: 
young men and women; certificate of incorporation. ...cccceee. 
approval of justice of Supreme Court. ...........cccccccccccce 
qualification? of s}memDersi. vce tte aicte eels sleacieccc ee eins’s she ciste cated 
powers <Of | directors, Of trustees fics ceccctle cle sccsseceseeesens 
See Membership Corporations. 
Christian Orthodox Catholic Church. See Greek Church. 


105 


105 


24 
24 


51 
56 
57 
61 


120 


89 
130 


82 


113 
118 
114 
115 
115 
116 
124 
124 
116 
116 
17 
118 
119 
119 
119 
119 
120 
122 
123 


131 
352 
182 
182 


INDEX. 489 


(Church: PAGE. 
Incorporated sdciaations. VircCOaeew ee dea ole) waste brea esses Sain nt 
UPsneONDOraseda CeUNION Rye aerate cac ole tt cous dtearerewontes « 267 
composition of .......... enetcretetors shale ae Al wishe Si Bit Iie Hae ROCK ie 267 
jurisdiction of courts over. ......... See aNe SOO SASH Ca iat: 268 
PAMID Brey NOU CONUUCL Aa mesures vinta) Geet eh us «ys bie cacactieheee ae 269 
rector can not maintain replevin against treasurer...... SRE Rca R ITI 269 


property of, uninenrporated ;acqnisitiome.:. 54.2.0. 00 leessaecen ee 270 
See Religious Corporations, 


Churches: 
application of chapter to, incorporated prior to January 1, 1828....... 302 
consolidation of ........... SKihas Cae ea er as rows ee hae sae 293 
Mi PORIUION Of, DrOVerE UL CXHNCh, 0 passes cen Whecsdet tte tee 258 
mission; corporations for organizing.................. Med iF! . 299 


created by special law; application of j:ejigious Cor Wpratiiss wee? a 302 
incorporation of, except Ep'scopal, Greex. Cathohc, Lutheran, and 


eCOTINGG orca tae as Fs haute Masai spol eI oo ain Rae ee 330 
mMestiny FOr inCorpornuion - ou, canoe. Li. Arde tt. CRE, eee ee ee 331 
TOUCE OF soaiesh Gato hv aktwtie 9 vs. s es bade woarai eae Ee eee oe eT 331 
WHO UNA, Calls pes rk Sart ts dod Aine crib uti a Oke foe cc mes athe ae 332 

SOL REL SEER DS pele i Ache MEPS IG MeN arrearage a 832, 333 
CULOLUIY Eien caterers ciate skal Mem Ries vee ore: coalesce wttid ar ave He See 332 
DICHIGID RE OU et tae t Met ste SCREW a oo sate ae S gvaierktaesieyer nay eme 333 
THOU AG MIE Rene eee are 4 ane SESE Ss NG ns At SARI 333 
what to decide............. saera Senate Mirah tiha a Ken citi Sind oiahS gtareda AS 333 
CertineatorOl INCOITUTALIOM cae tias COTY pd tes eae edie e ease wo. O04 
what constitutes incorporation.......... JNO ehi Sto Ob DOA Ee 334 
corporate meetings; time, place and notice...............eeceee cece 235 
SV OLETSNEL Damier  reant er ie rns ara | See naar mk false SANT ed ane 336, 338 
CRUNOY LEN AVA Cinghe GOchak aS BOSE ORI TT EE oC Pe Cot Eee Be ee 337 
fev CO NNOVTES aa UT a No ta at IR Pe IY. Rely pita oa Gee ae ee 337 

COLE IOC uD UE GL OCS Sate ac ee oe Rp Aiete ee eT eM ies, ca td bcc ht, 4 337 
locally Gla leChiQnen nem cn fe A oe een ee ak hoe t= 338 


Antal Mec +) CHAU CIMIM TONG Wee eens amet ion Gees. ok wet a oe 339 


Chaneing MUIDbeT OF CLUS LOGS. wk tee ye ee RP ere rit ee ae 2 339 
CLUS LESS eR INCE LINO OL br, os asaya ie eee a a PEN aE eRe ee ota Re 340 

WIESE LOO ia: 5 ih Ae MOREE Pe i ih Cre to a 340 

CONMOLOL- DY COPDOTALG INC OLIN Fin get cele eee Ae Ae 340 
free; corporations to estabiish...................... Mapes’ 2 gustav sal ove-sca¥s 349 
CUESSOLUGLOIE Gk gle smash Rees o's, las GAT ee Braye «hotest es a hin ad 350 
destruction of property . ...-6....-0 Renee re arta ee ia alte ais © wails laura 357 
GXEMPUOH LOU LAS AGRON c-6%, chris «dy EMME TTS Ue wie 6k A ale 0s iele ns ote « as wate area? 53 


See R-ligious Corporations. 


Church Vestrymen. See Vestrymen. 
Church Warden. See Wardens. 


499 oa 7 = INDEX: 


Cities: T pace. 
common Gouncil t6"Consent' to Tocation’ of cemetetiGn seesaw. «= 
Classis: 
incorporation and powers Oliv cciscieaaateciseioe sie pete oot 296 
See Relfgious Corporations, _ ie 
Clergymens : 


c- 


ofined. vcs covvertercceccnveccesedtoetet coe meee Tete eee MBIT 
See Minister. 
Commissioner of Agriculture: 
agricultural “societies to repert. tec.cccccce nace ec cecncecene rn ae 
‘Commitment: 5 
GETchildren to institutionS..c..ccscceceecacevecsocesecceeerea eel 
‘Comptroller: 
membership corporations receiving State moneys to report to.. 
Condemnation; 
of lands by cemetery corporations .caceccocses ccccscecccccecce D4 
Oonflécting: 
corperate laws; which to prevail. ...cccccccceemoascoscoscooce 20 
Congregational church: 
incorporation and government of, §$ '78-78k. ....c0. soccccccccsccesess BBU 
Consent: 
of board of supervisors of Kings, Queens, Rockland and Westchester, for 


Ke} 


taking lands for’ cemeteries % civi ri.) sia alee ee «capes eeratefolyeatate oists 92 
of local authorities, for location of cemeteries....... a Keres oic'e clue e center 
Consistory: ‘ 
of Reformed, Church in "A. Merica te «scvice.c'a sic ole sloidicloinaicicie serena ee OO 
Consolidation: 
of GHULreches eich chic erereee eeeeteeeeeeeeeeeeeeteereees Ce eee. ee teeee 293 


of. membership corporations sos-cacecm seme es etee Petes s 08s eecdcie ten © ete 

Construction: 

Of 1AWS; StAtHtOFY .rencccaccccecencccccccccccsacecccesoccces 1-10 

applied to corporate IAARSsc:cccwrcceccceveessccccecscsocecesee | BO 
Contribution: 

WAL CONSUMES "s cows pees coe swecossenseenenenneneanassadtonetell 
‘Contracts: 

directors of ahs, corporation not to be interested In.. 82 

wath ‘reli gIOUS | COYPOTRULORE... cies coee cobecescoccccoceceeocesettnoOl 
‘Conveyances: 

to religious corporationg; correction and confirmation of...... 284 

heretofore matic, confirmed. .. vccccesccccevcceccnccececceoeses S50 
Corporate laws; 

MCATING Wa nc awccscc coe cee Ceeeccswsecesaceesccs ceccoceesenenannlt 
Corporate names: 

similar, prohibited wee weccccsencenccoouccccecccccccesccoccocs 16 
Corporations: 

CIASSINCATION | |. co.cecvsonccsonéecccecseeenucoensuacesveseanearn tile 


stock; What are ceceoreces Co CSCS OR SHE SORSEDOEOHOD SSDS AETESSeeSeE® 12 
mixed; what are SOSH EH EHSHSH EH OSHHSTSSHTSSS STC OS Te eeeeree ee seces 1S 


INDEX, 491 


Corporations — (Continued): PAgs. 
Monstock; What AFC .ccccccceccccccccccccscccccccssccscccce lb, 14 
MONE YOUs GenliiiitiOn: s'c6'cc'oe oc ace eect ceee cc cesceesecuctecccces! TLE 
Gomesties detintione se sssnss osceccecesecececesceecseesccsoseeel om 
directors, includes trustees ............sse0e0es ir eete ry ce 
members of, includes What ...-...-eceeeeeeees BOB DR éciotignc Ee! 
OMCO LOL, INCHNSE WALT cece ceceecociivete sess averse suesedee cee) ae 
business» of 7 IMehides® <ccccccccc cece cc cocseccceceseses RERAG Ye 
MAMESMASiUA Ale PLOMIDICE sc c:c.cls c1e-01e e/aicjscielsieicle cls sie atois atels i eieteey LO 
bank, insurance, ete., not to be used, etc........... db pando ah yr Suet G 
certificate of; when amended ........... ABASIC Be Mectsites cesses LO 

lost or destroyed; certified copy of, may be filed.......... 17 
Powers Off limitation .cccccccccccccsccccsseccsccsecccssscoss AT 
TNAVAISUCCHRRI feces ccc sececccccccsctccceseesecsesseqe! OS 
BeULere bets secs a dics see ce ccvs dese colbcceauttsrecctsscaviedeees tae 
acquire property by grant, etc......ss...0e.- Meat tien at 1S 
BppoINt’ OMICETS | .ceccccces voccvcces cs ccccccscscossocscocs 1S 
THAROG VIO WH ss cnece cc ss. ceesoce shee slocccct co ssesceseebion FAO 
nonstock; amount of property to be held by....... Aen Are Sear) 3B 
WOAL PFOPETET PACCHIIRILION (Of 's's0 celcelcee sss sess ce cs sc ccesceese plu 
property in other States......sccrcccccscccccccccccccccesccccece ID 
foreign; certificate of authority ...cccccccccccccscccccccs cscece 20 
proof to be filed before gramting........ccceccecceccccseee 20 
DINOS AWItID INURE eae coe ce siecs voles ecetivsesicey wesc. .oU 
real property; acquisition of, in this State...... Riciaic cistaie sore k 
TORY CONVEY TOA! DTOPCTUY « cc occcsccccctrescsisesecccnsceee ob 
banking business prohibited. ..csccccccecccccscecsesccsecceees 22 

Cottage: 

real property conveyed for erection of, by Membership Corpora- 
TIONG ELA Wir. ceieutdin vine sacipe'ce ce ucecerssebs ss oceuseeseseses | OC 

County agricultural societies: 
presidents and members of State socicty.....c.scessecececeees 143 
apportionment Of MOMEY tO. ....ceccccccccccsccscccccccccesces 146 

to report proceedings to State socicty....cesesssccesencereeess 149 

Cows: E 
mflch, not to be kept in unhealthy place......ssecesssseececess 127 

Cruelty: 1 | 


definition of OOD OP SS FO SPSS SS FS SFOSS SS OS FOSS OS SGV SSSSOS CH SFOGTSHSOE 129 


D. 


Day? 
includes What . cscceccss c60ose coe 5000000000000 600sss 020900 0ed. g 
Hows COMpUtCa s sckeeswiestieeccecocccsscccscccecvcvcscoceseoocce!| 6 
Dead body: 
removal of, from lot in Cemetery. .....cecccccceccccseccccceses 102 
disposition of; right of person to direct... .ecccerccescevesvess 108 


492 _ INDEX. 


Dead body — (Continued): sores 


decent burial aceorded TO. ceeuwedce cele ccs c cian cseomelereeinen 109 
dissection of TOS SCSCH SES CHEESES EHSE SHEESH HE SCHSHOHS ESE SESE SESE FEES OOD 109 
unlawful dissection a misdemeanor .....cecccccscccccssccceee 116 


@merains of, after dissection, to be buried................ aimee Fale 


‘stealing ‘of; how punished &.. sc. cals cies vem de> et ania seine one tote 
receiving istolens> how punishedesec cs ce « clesicietcnileranraaeeeite Stete 
arrest or attachment of, a misdemeanor. .....ccccccccccoccececs 
Definitions: 
in Mombérship Corporations Laws. .selscm seuss ce eas cee see teed 
Desertion: 
ol-ehlidrens pinishment sccss.esses occ ewek itt ca eie peakonoe 
Devise: 
limitation of; to;certain societies)... .<<cuswecccementah ees 
Diocesan convention: ; 
Incorporation .ANG POWGCES (Ofc. . scien sede este ose ne eee eet 
See Religious Corporations. 
Directors: 
of corporation; Includes trusthedi... ace dence sceee ces tebe steno 
Clection: Of 21.x-s.s'o0 oases cutee s ate os dine Dacian cliise Gatien Stare 
effectior, fatiure to; elects vty... s7 see eee aisle tele eis evs.) statatarster! 
to continue in office until successor is elected. ...cscccccccecces 
Special) election Of.%s sssscacrsiec.encdiosidmies ule tip ce kd ae 
when called by members...... aieis! ciate eideitavericnic srersteletercisrete 
mode Of “calling sce cede cageswalh cect ern e mal eae Tee 


members “attending a “quorum jaa seclea atene «con ene eee 
actions collusively brought by ............ wlepeteinielavcisys'e cleletstuters!s 
quorum Of; POWetS ..s cscs esse ese 6 sfelalel Gielsialeiein.c siee oo eipisictee nial 
may make by-laws .<cccccccece sjeselel eis melas aie welts elulelarsta deromiele 


dissolution ns (trustees << .<<neee se eee. ais e's efaislare eo seteietere ie 
bowers "Of, “asi trustees, 970/25... «0c aes ec dhelL eee 


ay abilities -of5- amon ccc acide ose toe ieeeeae wie stot aVevens HANA 
Action.by majority. Gfocsusecn serene sie sie) eiatatdiole.e-etehd reteinte\ stare al 
of unincorporated clubs; to incorporate........... Dag areiate sicleigieere 

, of membership corporations; classification, by by-laws. ....s06 
. how elected ........ Sloe) o,00:6%e eisietaie(sje's @iaielele eicieiatels sined erties 
VACHHCY 5, HOw, fled iis ceveis clas scale soe terete ce. cic Oe Oe ee ates 
TODOVtiL OL ees ciciels somos ene k lo = eisvelaioiene a te(s ne dete du Chekérs aroners Kaloiete 

Ha hiltes=:. Sy .wvds cer asane Cee e ey eae eats ela arete eve 
salary; not )to ‘receiveul.s acca es Sefeislefaieisia saversietatstereterd 


contracts; not tobe interested sin iv. c<as.ec sn oe cee maveie 
humber; how changed ........... & srelererekis ois shal ecever nels atelevere 
misfeasance; to show cause TOL. oreo cetecln ae centiore On 
necountrand: inventory DY: sive oe cae ceasie cadet lees meee 
report.:to State Comptroller cy vee su sow ests toatee See tee oe 
of cemetery corporation; CIBCUIY On» cin arava. cuuisiniee Miro e ant cone 
yacancy; show | filled’ wie. we we seun «sec cele Seen eee eee ee 


111 


71 


116 


61 


296 


INDEX, 


Directors — (Continued): 


= ’ 


493 


of cemetery corporation — (Continued)? PAGe, 


GHANSSROLE NUMIDORE soe ecletew's Ceicelcieies ce viele 6 ee eslsiere'es' ele eset 


order lands TPECONVEYV.Cliaie cls ccleielcie ciel sittclsicisle’s cle ciel cleloleterr eels eer 


Tules ands resulations foccceceos dese ss sleldiotel sloleatciele viatere Gates 

LOTS SEXHIPTICES; OL cacrore oiete le ser sims cr acete SPAR OAD ODOR AGHOOOR ae 
certificates of indebtedness; to set aside funds to pay...... 

of family cemetery; to constitute ccrporation............ eevee aia 
) COMP VOMDON Olnscaslcale cieie ceo clcvelraicies ales Slalstelalolercielel oetere alecels cre 
OL Ohristiant associations; | POWers:, Ofscsccceles colliciesies saree aieets 
approval to bind real property... cecccecsccicce Salata toveteven Ale 


See Trustees. 
Dispensary corporation: 
CELUINCATE. OL g INCGOFPOTAUON <c.ccjc:cs.eai5'sele ote sie s FISOACODG aie crelere 
Statew Board sor Charities sy ApPLOVal (OL.cs cc ss se clelecice cee siecle 
Dissection: 
Ole deads body sawheny allowed ic o0.cteccs.c's. cas eis sieleisiel sis slele's siaie'e's 


UA WU) Ay WUSGOMEAN OF. o6 o'ca'cceeeiniolc aloes ie eieiaeleiele iets sis A 

TEMAS ALO MOC MD URICM eet COIs ciclere steleverciele\ cietere-s/etarsie's SOGosg cones 
Dissolution: 

GITeCCONSM AN RILUSLCOS siseteaieels/c1s.e elcleletevel ele else srse (eloletetelelcie lore 6,6 ee ovals 

; POW CLS Ole mIED OI tise siete etele cle stele slejfeitis ie esstewlsie.s 4 eidtate Neletete ce 

Habilitiess Of peuNOMig rece ciaee s sie'clos Os cie.ee eS GIO AGIIOMAREGE 

of membership corporations............ acheeess areisitinidiatsisicla/eie’ele\e 


District attorney: 
ASCOLLAMIM CH USC ROLM CCH Lists ob cis stele ols(e'elsltiel store clelels sleiwieise cieicre'sheleie 
Duration: 
- of corporate existences CXtenSion. .ccceccccc ccc csccccceceoeoocs 


B. 

Election: , 
Qualification Of VOters at cocncccceccscccccccccccccsccccccccces 
Bepecial, Of directoreus . tasedavedecas set enn tanases orcsscncenes 


TOUS WOLF COM CAUCEHIS tes 5 ainelericieleisiseiaislerdaieisicleis e<laicis clelotelcrcis 
qualifications of voters at ............e00. siefstslolelaieteltolsieyciss® 
CANRVASSTOLRVOLCS LU isisicio esis clelersiettsleiecisisrele aishelelotsietere;sisieleriayers 


POWers Of NUpreme: Court QS lOve sictecec a cisisicicleleisicisicie csietciejcicie'e cre 
Employment: 

of children in certain’ cases, prohibited soa. \cc scssceccccccccccdes 
England: 

IL WEEGL OUNETOFCO SINCCIL(OOs sce cleceeaticec cr sicies «be sinsiccsee 


Episcopal Church: 


Meeting for ANCOLPOLAtION: 3. 6.00 cles wee oe Wein ita Cis dis osicis o oibie tia an act Cure 
VLOCOU ae t Eemamemee cute teu cle gasets, siacevndens omeon tie eiekew Wecane ia, ees eiteia bis: ee obanete Toles 304 
(VR SAON TIES Loar er Seca, Oc Mee bis Bee DI 0 Ob DACA aig PON ae Ueno 304 
DOA RO Wa LOO OM CLLM itecnae art ae crite, shh etch Loe Busha tidee, bois ov wees 304 


TOLCECIDGRW HEC CL. LO LIMGOEPONALC trai, sa retiaie filers 5:4 ie eis, ects ares 


93 
98 
98 
99 
104 
107 
108 
182 
182 


494 ; INDEX. 


Episcopal Church — (Continued): PAGE. 
' certificate of incorporation; what to contain .............ssee0- 305 
qualification of wardens and vestrymen ..........-.eecceesceees 305 
WDO SATE AT UStCER EOL Fi. .10.< « otaqiicierclch reise Ge Gat oer e aieTen ea ale Pera aerate 307 
Meetings Of ESEP Vals. aic.c deroke ea sdcasnoprceey eee acre ee tete eS ra eo eee 307 
QUOrUM: Of; VOStYAe:.icciricwn ciletereiow nieis aren a ctiate eee erate 307 
rector to be present when disposition of real property is con- 

SIGCLed ganseen hiksentouals Beta3 Reel MS ete eae atelohate she Perret 5 ariio Me 307 
powers, and duties of Vestry: ve aco cccctckarelclelte ctetsiete tame ste ercterstene re 307, 308 
ANNUAL SLECUON ,..,:<.cis dtepe's s.sicine aa lsla's wie ea eyetintete «isid ee wlclerels aight 309 

TLOVI CO? OF 6 sis seis iovers ereyere oe wale etetote ol tamteret aloheteteytdciacolter ee aneie are oieiars 309 
presiding’ OfACer ccc caute aicttels che eit icra anced taccict | otimeletera 309, 311 
VOLOLS) ALD icte cre cucjele losele ato eibieleso'e eto: crereke etcetera ert Roe raion tere 310, 311 
polls;whow, longsopeny wesc cee ce eee ee Ciaran ie rere 310 
CUULOTUTD Qo revise ye valoronotis, 5.0 laleraiere, etavels late lol hemetsy aiedatopel cr ederetetcls caterers « 311 
legality ‘of at rts cieisldcisctaveiere acs lech bee ele rere due ere iakehe REL arena 312 
changing sdates Of 60. c.ccye dis eiclenste tos as heloee ee ee eae 311 
changing number, of ivestryimeny.. aces ec eisree oeeeia ee eens 312, 313 
terms Of . WATCENBS Zi chic stots cic eletele ciclecetnoe Getta one arena tenses 312 
QUALIN CATIONS MOLiny OLOLS ma cieeverteeice ieee: Sai diate siete 6 avis ene ate are 314 
OF ,OTACENG § pide. Leslie vietersts oko iele le a tenevelere male cheictons te ctctetoee eroneherate 314 


See Corporations; Religious Corporations; Churches; 
Property; Minister; Pewowner; Consolidation; Vestry- 
men; Wardens; Trustees, etc. 


Hvidence: \ 
certificates of incorporatlonsasin cicven ic cee sie lerele aicte cieistletiaiela etait e 17 
Exemptions: 
FTOUMMECARA LOM: de ctatelevcletclemteterete AA ASSAY PRS ADI RIM INO 51-55 
Existence: 
extension Vof,, Of COrporatLomimereesiciescccrelevarseie se etslereteeienersaevelave tale tna 28 
Explanatory note: , 
of Memberships Corporations lia was .n ocala cetera Ceti 63 
of -Relizious)CorporationssWa ween cerns cats cee 6 eel ee seeeetetere 261 
Extension of corporate purpose: 
bys Membership > COrporatloms store ctaicios che oo ciisnete » wretereie crea tarreanenats 71 
Execution: 
. cemetery lands not to. beySOldson m1. ae cntelers cle oc «cies cisherareietel cnet etavere 96 
Hyes: 
ofsinfants,.condition* of% to. be reportedit........escciocecieelcmereeietee 117 
F, 
Fairs: 
churehveanynoticOnnuctr sacciscd dase ceele asics ciaete eter ne eterna tte 269 
Fairs, agricultural: 
held. annually by agricultural association ................0..200. 140 


premiums: :rerulationy ob ends des cote cas «cit etelstete ticks teu acres, siete 140 





INDEX. 495 


Fairs, agricultural — (Continued): 


PAGE. 
grounds; policemen on .......... UTA cL aalte faecal ate tok a redetaie ene tie iter LAL 
POWErSV OL | ..)s 0. leaders Race etsy a glen ai ahi ala ede lexel Steto lereretel eter ef 141 
COMPCUSALLOI PR. tense ites Peete toterel ore cths cad avai she aie Si viiei cia Gobeil » ened aeekona’ 141 
Wa cistratosaima yee NOLdg COULLE U DOM marcas distor as ciatvts ale lacie «hie oustelaw . 141 
Family cemetery: 
dedication of land for ..... Pera aisha Merete n catealy Me aoa osha alethar en 7 LOT 
NOt WNCludedwast cemetery .cCOLPOLAtl Oper. sihesiota cise siaelciete clelerelelstals 20 
Farmers’ associations: ! 
may maintain grounds ........ NPA ire ua eieie Tothie'e Seneca phen ete aid fe. a's 144. 
CENMUCALCSE Oty ING EDLCOTNECSS —D Vame ciewere enore rave cietcte leks wislorel atomieuielels ete Telete 144 
policemen? toy Preserve: OTGCrSAt LMeCCtLNE iy. sles eveleleie sino d steraie viele ele 144 
Fights: 
Het ween pirdseand ramen als ey serse saves Ay cislelsls ese hers olevteloes seme s oles sNereye 127 
keeping place sfor,. av MISGSMEAT OL. sie vie cecs,elvicre le elstaisr kere clelsts tele 128 
Fire companies: 
OL LAN MATLONIA em atetete as oes teat al eeeteta: otal UG otGl lor aNetoPabS ott ahenohs santa eee uate late 111 
WOW CLS oe ee tia ee herate sie ecsrshele. 6 Store's Ve Rew cveehe Iafsts a olans Chotate ane Le OTe ee 112 
MAVALAK CEPLOPELb Yai DYs CE VASO Me sis ete o racbes) isl eve) cliovel lone evorepdiche Miles ¢/ etal rabeiene!s 112 
EXENIPCLON LOMA ALON rsrsiey ataverosd olaleratelstere aeatehiets chavehent satchel ehelele« 61's 113 
See Corporations; Membership Corporations. 
Firemen: 
HSSOCIAMONNOL ey PLODELCVeIOX CLA) Gers elelere) <yeletsiaiclstchetslels sic) otelclelevelclisi’s felaiia, > 62 
Forms: 
EPROP OY Ly no AnER CiSeucinab OD SRO's ome Ma chicteteelahpoodieeve be, cen Haka tehetals 426 
OALO OLS VOLCT Manes ts:< MARAE ROUPL ace AUR TON aU OITRO CRER CIGAR AT ort ark Corse 1 eae Se 426 
certificate of extension of purpose of membership corporation.... 426 
incorporation of unincorporated association................eeeee 428 
reincorporation of membership corporation .................-00. 43 
consolidation of membership corporation .............2sceecesee 432 
certificate designating trustees of membership corporation...... 436 


changing number of directors of membership corporations.. 437 
changing time of annual meeting of membership corporation, 439 


of incorporation of membership corporation; generally...... 440 
incorporation of cemetery Corporation 010. .3 226s. weet eset 441 
changing number of directors of cemetery corporation...... 442 
of incorporation of private cemetery corporation............ 443 
OL Incorporations of fire* COL POTAULOM Ri crass cisterns o- < = i-eVs100 ole’ 444 
of incorporation of corporation for the prevention of cruelty, 445 
of incorporation of hospital corporation ..............+.s0+- 4A7 
of incorporation of Christian association .............++.++- 448 
of incorporation of bar ASSOCIATION wedi. clic. e oeclva als @ cle *\s 449 
of incorporation of veteran association ............- see eeeee 450 


of incorporation of soldiers’ monument corporation.......... 451 


496 INDEX. ‘ 


Forms — (Continued): 


certificate — (Continued): PAGE. 
of incorporation of board of trade ...........e see eeceeenecs 452 
of incorporation of agricultural corporation .............+++ 453 
TEMIOVAl -OL HUMIAM WEMBINS ce eis oe eset shotete ep nile pros 'el alles ahaha raters 454 

certificate correcting errors in conveyance to religious corpora- 
ERGOT tae haere eee bic ba nerreva.Zo-lalnnclahc Relbawementterr halts wohadsc ates bo Rexticere Pete Rohe US ERs De eamA RRO ESE 456 
gale, mortgage or lease of property of religious corporation..... 458 
CONSOMGAatLON WOT WCHUTCHES izes eye wheter ele ale ov eke fevers oce tale Rater stew ny uatereles 460 
investigation of amount of property of religious corperation.... 465 
incorporation of governing DOdIeCS ........ cece eee eee eee eee ees 468 
of corporations to maintain mission churches ...........+.- 469 

of corporations to acquire property for presiding elder’s. 
parsonage OF CAMP MeetiNGS ....... sees ceecesenccceeeee . 470 
notice for incorporating Episcopal Church ...... Sele otalexatl oaneesiste 472 
certificate of incorporation of Episcopal Church ...........+..+.+ 472 
notice of annual election of Episcopal Church ................. 473 
certificate changing number of vestrymen of Episcopal Church, 474 
changing date of annual election of Episcopal Chureht. 2-5. 470 

changing qualifications of voters and officers of Episcopal 
laubheclat. Ugeg eee sR Sh So ees Oh cen te ti Geta ht aS 476 
of incorporation of Roman Catholic or Greek Church...... 477 

of incorporation of Reformed Dutch, Presbyterian or 
Tartheramn «© HUrelit ete. sen cree a raters terrae role in tes sie lcurt sup hodeteep ins rolkstre aware 478 


changing system of choosing trustees of Reformed Church, 479 
of Lutheran Church, changing system of electing trustees.... 480 


notice of meeting for. incorporating church ............+.+sesee: 480 

certificate of incorporation of church ..........+...-ee eee ee eees 481 

notice of meeting Of CHULCI Tee sae lee c= vlele wie wivisinlalerale afecslaletente 482 

incorporation of a union Church ........... cece eee eee ee rece eee 482 
Free churches: 

corporation to establish ....... cc eee c et eee cee weet tees ses esene 349 
Friends: 

ETTISES LOT hers Oe LIS alerts dato ae Neal PU A eye deters ea 341 

conveyance of trust property Of ........ eee cece eee cnet cece eens 343 
Folio: 

raCVEpUhe (os RM oe  R Gis ot ara o.0 GO pent arClOiliG aio O fan Oras OF 3 
Forfeiture: 

LOTMINOTTISEL tercacn ec cco aietat ee Ser ouch Rae aman ens i bo) aber aee Renn gE Late ene 20 
Funerals: 

disturbing, a MiSGEMEANOL ....... 2. eee e eee eee eee sencsatoecens 111 

Gt 

Gender: 

TTA E! LCL AS cid eee eicvetarauePassrdt ot < eduwhaverenvsinliole ip iegs io Uetand his ol cust eratoueare nrat sts 3 


Gospel lots: 
provisions of old law not re-enacted .........eeeeeeeeee Be Ortit in a 287 


INDEX. 


Governing bodies: 
INCOLDOLALONCOba. «cv anaci cui coe ee. GRiateniel ates afar ale cetchics 


Greek churches: 


INCOUPOCATLONG 4.4! <2 LAL Petree SO wis a araaes ate ie « dig: etovgieieh TeLere CEE 
what constitutes corporation .............. ST HAteE Riga cohevasels octal ON 
SOVELUMICT Ca Oleetanerat tyes sicis Gicue ake a aldacisls eter Mel hatenetaionare! cishe ai clersbate 


See Corporation; Religious Corporation; Churches; Property; 
Trustees; Minister; Pewowners, etc. 


Grounds: 
inclosed; special police for; trespasses on..... ekeWarakes on area ou “56, 
’ Grave: 


opening of, for certain purposes, punished..........0.ce0recsesss 


Guardian: 
prevention of cruelty to children corporation appointed as........ 


apprLrenuces tHlcine Ole -WithOutsGOnSent, Of:.ticveke cher neterractaeles fe cate 


Headnotes: 
alterations Of os..6. 6s nats eer M are EET rated aetere Notchevalersictetepat clave. succte at 


Health: 
DoardrGie.0. ICenserNalernitys HOSPITALS + s.ceakas oi eels cee ee sams. 0. A 


Heretoiore, hereafter, now: 
PELATESS LOM Wy LLCO eee oct atest stereo Ra cob etal ose aie SOC GOS OSA SEGA Tone Oot 
Holiday: 
DUDHCUss see vaderaenese ase Fee ee he ote WAeewe aeded. SE mchoeiaca ae a 
xiome for Invalids, Aged or Indigent Persons: 
COLCA OminNCOnp Ora tiONue ype. eek. cre sie levees tore crete cieiei cts «aie crclele suche’ 
State Board of Charities; approval of............0..... Peas ore 
Hook and ladder corporations: 
OL OANIZAUIONS wy tar cree otenst merch croton p evckceals see Biota ovanete SEP op oustisvecdevcns SNELL 
PUIOWICI Sacre ea scree eo Seen ere eee ee ee ee er EVE Jevetodetesnus er SR Ce 
Mayitake property Dy, GEVISG. ce «sree crieste state, <ie/sis Beats Ratealeretofns tsar 
exemption. from) taxation oso, css. eee 6 as APPS CIESE LE DA aC 
See Fire Corporations. 
Horses: 
Pipher Ty late hy hee Se ee icine Oia OO n IDE oOo e J SiGe S nae Oe 
Horticultural and agricultural associations. See Agricultural 
Associations. 
Hose corporations: 


TOM MVAMA Ss en ae ane being yubieccia ee MANA S chat eh eter el each Siailer te tha svenecs 
DOWELS (2-5 fs sai. ons So 04 BCR IAN ce aR re Se Pcits sas RT ateilsvate warenniciistaiatee.s 
may take property by devise..... a sie et sats sVa/thvel eos Cae ee OR OT 
CRSM DUO MEE OM te Xe ULOLUeran ye sinters causes cele eins Dea e aerate ccs eter ons ole 


See Membership Corporation. 


497 


498 INDEX. 


Hospital corporations: PAGE. 
certificate of incorporation eoereeerere eo 130 
State Board of Charities; approval’ of... ...<.ctscccswcteseee sess overdo 
taxationssexem ption VOLea.. acter eli eieislcwte olalalete: iors beeeaotorotoces ISi! 

See Membership Corporation. 

Hospitals: 
exemption of, from taxation............ bleleie'® pra eecpus’ele ea siarbie sfete oiraMeGoes 

ik 

Idiocy: 
definition., eoeseerecces © Pee eee eee HHH ETE HEL CHEE OH OTE HOSE EHOED 3. 

Incorporators: 

GUAIITIGALIONS 7... / is ieee cosets tale en ote teats sis ie ie etalere meats ne eco 8 ceisisthe ae sama 

Independent churches: 
incorporation and government of, $§ 78, 78k... ........ee econ, aetaletetetels 

Infirmary: 
exemption from taxation.........csee- cesses acts olniateretttotele cuesiececineis ene Os 

Infirmary corporation: 

Certificate, of INCONMOLALION see mrteieele er tereta ghee eteiale elon ieteteleteatelsteieta a cretsetetre 130 
State Board of Charities; approval of.......... SouGoad sa HaeOUeGnitagbd¢ 130 

Inspectors: 
require books of corporation upon challenge.............0+- waters wie Ane | LE: 
Mmiiy administer Oaths... ......cicess seevecsccsers senece saswep ee ae 24 
at special election ©: vcs wns «eave uesioceler Pe CTR ER OO ED 


CODVASS OL VOLES .ceccccccncce css baceteceseecec ee ce eeceeee of . 26: 


J. 
Judge: 
Gefinition.....6 « cocvcccccc © seececice efeeseeee seo oeee Fe Se Gee esese 3 


ue 
Kings county: 
consent of supervisors, to cemetery corporation acquiring land.. 92 


L. 
Laws: 

conflicting corporate; Which to prevail... .secscscececeeveveeeeers 29 
not revived by repeal. ........+sseereeee Mietebibiats aie lelslors aiaioxetsieletehciete 30 
repeal of; effect Of...........eeeceeeeces Share aleratovs latelater crete Arce 
chap. 300 of L. 1855, revived. ..... see cece eee eeeeeees ore avert erate 31 
repealed by Membership Corporations TGA W scccec ciate eretevers feteintererttakets 150 

Religious Corporations LAW.......+++eesseeeeeeees Aberin: boc LeU 
appendix of, repealed by Membership Corporations Law........ . 155 


repealed by Religious Corporations LAW... +.+++sessseseeese 350if 
Lease: 
of real property by membership COFPOTAtiON, v2ccceccecvcccccerse 83. 
Liabilities: 
of directors of membership corporation...... Wer ecstater slots Pe Brea 80 


INDEX, 


Library? 
publics exemption from taxation. .. <<. ccelssecececcesevececs 
License: 
OLPimArermity Or Lyin o-nwROSDILAl ce . ccs cele cose tices ce cceconenne 
Dre mommens LOl, COUGLON coc ee ces c8 ed didc ccc ccinascusonteccos oaeewae 
Literary institutions: 
DIODCLUVMCX CIDE Meese eeissiaie ects sinc ciclesic Ce elsese < cracies'es c/cc'e siccis 
Literary society: 
CXOMPUOCMMLTOMMELA XEON Isles ein tie'e eleslclcciseles cise’ siceicisic ee ssieeie 
TUAVAAD DOME DOUCC Ei slaia sic cccccs csisles «cid cece oltloe cies eee Sig eweie 
CPOSHASS MON LTOUNUS OL... oos.se oclepe lec cane es one e cee ea 
Lots, cemetery: 
PPI CCS R LOM DORI XCU aie ateltanisiale Aelsrealelats's 6 salt osiesieseaeacecaeaceee 
PODUCRUOD LOLEDTOCCCOS (OF SAIC. sc cae salesiy cu coe dpe ebelvasse.ee 
MRNOTIFINAICTIAD Om meets aicctrs ce olciecies cine. clecivisleciielsiccie seo secon 
W.NETIMINGLVISIDLC ire siete sta clctecistelontec estate cere cisiire os Melaeid sicie sieisate 
CONV CVANCCSE Olmle salsielcciclciee cicisicicsic s.eclee Sele caitlis cit wisinie cee alse wine 
in cemetery of religious corporation, not to be sold without 
TORN Om OLE COUPLI ns cc sss vole to sesame rad sis oois cline siwbicae nese cane 
vacated by removal of dead.....cccccsscccees slateletersleveie sieieaicia aie 
DiI BAD) ae aad o sac caics static cee hs qucalsuscia,e bo ule sein stn eh oiiinime 
PIICCs FOLse Wie»ny NOGECON DOELCDAN TOG: oe:6.¢ aiciie clec cos ocre cles caves 
Lotowners, cemetery: 
THEO TIN SR OLMarcistselce eee cesces te ces ec cieciesisneacsatene cenicntis 
RILIOMOLsmLOW LATS sic o.cctetarcierslc sie oie cre oie ie cre siete s bie eleie pis eleinsicles 
not affected by dissolution of corporation. .....-.ccecececce 
TASAON LOL DY w COT DOLD ccme esisaeaiee'es os peice cease e céedaae 
Lunacy? ; 
MOTO ha asusice ao ee ete esas pee 6 pos epee didecacieeces ccsdecet ane 


Lutheran churches: 


decision by, as to system of, incorporation... csccsccccceccececs : 


incorporation of, with ex-officio trustees. ....cccccccccccccccs 

changing system of election of trustees.....ceccecoccceccccece 

See Corporations; Religious Corporations; Churches; Property}; 
ne Trustees; Minister; Pewowners, etc. 


M. 
Majority: 
DOWOCS Of \ccccccccccvccescocccece 000 c0c1sce coccs 26 O8enes 20008 


“Maps: 


Ore NCSL OL BCOInOLeEt na. sacs ate aslesaea bane eeesaensete taoere 


‘Maternity hospital: 
certificate of incorporation of; approval of. ...2....cccccscese 


499 


WAGE. 


51 


117 
mH 6 


8g 


89 


conduct of, without Hcense, misdemeanor. ..........seeeeeeees 117 
license of; by board of NCATEN Peek oo cle on wo arcls ae cee bese wens ain bye 
State Board of Charities to approve incorporation of.......... 118 


500 INDEX. 


Meetings 
What CONSEIULCS seeceieeies veeecccccccececcescsccrsowewossecers 
change of time, of membership Corporatio. ......+ seer ereeeee 
corporate; of cemetery -COrPOTatiON. .cocesecrerescsveccreccvere 


Membership -eorporations: ie ik 
organization of, for gemeral PUrpOSCS ..+--+++--e- ate oleteters shatelats 
LTEINRCOLPOTALION GL ceccevecscccesccceceescccsrscsrscces sierete ats : 
GOAMITIOI vec cic.ca clas Soe 60 c cieicivicteistal (be 6 c/6'e eye ajs (0 sher=\ealere aleleis ack 
' extension of COLPOTAate ~ PULTPOSC.% weeecercreceececrccees Shi Goc 
' @nnsolidation + Of « s:ox%s'e'e'e'e's"e'e's'e'se's's's'e s'e's'e'eu seccecdccseoscees sieiele 
| Dy-lAWS Of .cececeeee eee cesses eececcseresseecscereeees eens 
relating to membership. .ccccsccesscsecrcereceescees Aria & 
> MeMbHership IN cis cccccccecsdvccvodscsecccceccsccessvosses 76, 
members Of; rights, CtC. soe ssecceccccecccccccee Sa IO CACC BODE 


directors of; powers of; liability Of 1.2.2... se wccececececcece 4S--E1 


Officers of, not to receive COMPENSATION... eevee cevecccccece 
nor: be interested in Contracts... 2... se ee cece ence netere stn 


82 


purchase, sale, mortgage and lease of real property Of. .ceee 82--89 


changing number Of GirectOrs ...sesseceee ete eeecseccesceccecs 
ehanging time of annual MectiNng ceecesserserreeceeccercecves 
visitation of, by Supreme Court. .......... 2.4. Ae rec Sereresieles’ © 
reports of certain, to Comptroller. ........+-.seeeeees cyoruigre chia’ 
Gissolution Of .cccccccccccccevcccccsesccoccncses ates tetsee ereeid(a'a 
qualification of {MCorporators...+ceeseseseees sees ejels.c eens = are 
MAMCHK "OL “cccccicccescescesiccsse cs cewseecececs ce cslnewe SCP IAIOS 
Changing NAMES OF cecccccseccccoccescscccrceeseeeseress OR OOS 
lost or destroyed - certificates Of ..eeececcee core vcceceeces Sleveete 
certificates and other papers aS CVIdeENCe 2... cece ccveorcrccvos 
limitation Of POWYS cecccccccccccccescccsrcsveccccccece Seles 
LEMETAl POWETS ..ccccccccccscccsecvccsescsseerseesssses aelsetere 
power to hold and- acquire property... ..sseeeseecsceeececeves 


acquisition of additional real property Dy.....s.eseeeececececee 
extension of corporate EXISTENCE ceccecsccccceccesccccscccccccs 


28 


exemption of property of sec eecececeee eoeeee eeeceoeer ee eeores 51--55 


powers to appoint special police. ....see.-.-- seers Meals erejare orem ens 
devises to, by persons having certain relatives. ..-seccecsccece 
Membership Corporations Law: 
BROTGS LILIA ROL sleet a'ste cle’ DMA ROA AEE SOIAO CIC IOO OTIC ORD IIOP 10) 
when provisions conflict with General Corporation Law....... 
effect of repeal of IAWS DY. cscccccscccccccccccvcvccccvccccccs 
effect. of, on corporations: heretofore incorporated. ...-e.eseee 8, 
schedule of laws repealed DY.....ccsccccccccccccvccccccccecss 
appendix -containing laws repealed by, arranged chronologic- 


ally eee Pee Ree oe eo SHHSSHES SSS SHS SHSHESEHSSHSSOH SHS SEF HHHSHEEOOEE 
, : i 


explanatory NOTE: tO decrecsccsccecccccsccvccceccscs vevesoesees 


58 
61 


INDEX, 501 


Members of corporations: PAGE. 


SCULPT EO IMUM. <n wdnele e's eeiaele sl oe booed Calebice ace cas dec dcae’ ile 
qualifications of, as VOLPE iersletslatpia sins olvieet aus baal 6 eave ete sie caie aca: oo 
SET iter VOUS TOE DLORY.» sata aio cte.c ¥-olsia ¥iqidioiaiasy oreolviei ale aislt clotegatele aay er 
may request books of MOMPECSHIP: ceswessesessscdcedeseiieses 20 
special election; to present sworn statement.............secceeee 2D 
extension of corporate existence; consent Of.....s...eseeeeeeee 28 
Hotices ot lapse. of ime waived bys. seoes%csrnn ede h s04 Rasieseenes BL 
Of MeMPErship COrPOrAllONs WAO AYG.ccsecdsiasicltcceccecclonece VT 
ROMISSIOIE ATG CX PUNO OL: s+ ca ck oeden oe seabed £5 sveectaasce. ID 
of unincorporated club, upon incorporation. ......cscecseeseeee U3 
of Christian associations; CialiiGaHOnes aescen4 ctiue eee ls 132 
Cre DOLE ASSOCIATIONS SM ITAIINCALIOUG i dap’ eicieieserelee snedle oes eicatice ra’ 
of veteran soldiers and sailors’ associations. ......ccccsccscecsee 134 
Messenger boys: 
not to: be sent to disorderly houses ...0.s.ccscesceccsscseccves 125 
Milk; 
REULO sBICH INARI 7 OF sipnpata's celles aa ccs amete oes cob oes se teem 
Ministers 
SIGH SACUVED vod o0' won a ais'e pau 006 o0's's'0d00s'c' cares ab piejee ous n’palse’a ea, SU 
Ox CimpiOme Ol a tronr Ax AtlOM. .. ccl, bielwin dc capawesicebsée cece cNideeaar OL 
general power of trustees, does not include power to call...... 276 
call, settlement, removal and salary of, generally........ 279--281 
of church, generally, trustees can not settle or remove..see.ee. Ot! 
removal of; when court will inquire INTOSR ASD LOs ss ee erscreicieielos LOS 
of Reformed Presbyterian Church; salary fixed by congrega- 
Di MUMCa teens eines ease Ueeheecie Ga cd kink Wacee nce e ceeee Oreo eeae 
Missionary society’ 
SXOMPULON OF, POU CAXAMONG cece scdicwwcuaslobeueleccdeeckevcae OS 
OCVISELOL] DOINGS HG p MITItA LIONS OL s citaen poo c pildlels dae ela leiecsic. OL 
Mission churches and Sunday schools: 
formation of corporations for organizing. ..ccccccccccccccecess 299 
~ See Religious Corporations, 
Months 
READIN ESOL Wiewcessot ence cansewevsahenesiierssessecscegeces cos) T 
Monuments, goldiers’ and sailors’: 
ABSOCIA WOU nTOE: CFOCLION - <5 oot<e Green te saier ta vd Ceebee ca cacecss 13D 
TUMOEOERTECICOM ny aos hia. '9 0.6.5 seco SA CEERS MEO SING Re cose bos deceeee LOG 
RUIN ORT TONIe CLEOLIONS vee sowie de clesetn as cas haee cece cereece ds 
REV VAOt MLN LOL a kek sce cutis coleu em entuena ayes FC cekeecewees LOU 
See Membership Corporation, 


Mortgages - 
of property of membership corporation ......ccccccsccccecsece SO 
of religious corporation SSC SCHC CHOSE SES SCHSCHE SST SHSREHCHT OHH SHS HES HES 2 


502 INDEX, 


» N. 
New York Hospital: PAGE, 
property of, Not to De taxed ..ceccocccceececesvccocssccsvcve 53 
New York Society for Prevention of Cruelty to Children: 
approval’ Ola steve Js: 2. 6ccsee ane pees oe te SERNT SS SA eect 
New York State Agricultural Society: 
to: hold ‘annual’fair 7.) SoS Seeeveccsees cost cos etvintensseswdesameae 


regulation Of PTEMIUMS ..e.eeceecssecccscece teres cscese Seee LAD 
report to, of agricultural associations. .....-...+++- Se cisilee oe depL a 
presidents of county societies, members of..........-+- Se acceler Lis 


county societies to report proceedings to...........- YP re Es 
Notice: : 

waiver of, by members Of COTPOTAtioN. oseseccoccerccccccccecce 31 
Nonuser: 

what CONStILULES’ <bcccosiccs cowcocccoesceseces c= ss ue seneuseeenel 
Now: 

term, relates: tO WHAt . sosescacscocescesscccccesscevecsess assume 


Numer: °° 2 
singular, includes plural 0 OO Oe FO 00 00 TOSS OF 62 OF FSO SO SSSETET OOF 3 


oo 


0. 
Oath: 
includes what © Se CHSSESSSESSCOSEEOBESHR GAS SHH HEHE eeeeoeveereeeoeeeeveeee 
tipon CHAHCNZS ccccccercevccccs 00 ceeces os 0000 0S OSCR CORESOS OS 


{inspectors may administer OOO OO OF SOS COT ESH ODS FES STH SOSSEHSOOOS 


Panag 


i 


Parks and playgrounds for childrens 
peace Officers fOr .ccccccccsccccccccccccccccccscccccccccccocoos 60 
Parsonages: 8 
acquisition of property for, by religious corporations. ..sse.e. 284 
corporations’ for acquiring \c.si.sscsseeenssb oss aceccesescerwi 
for presiding elders’ .c<cccsceescccsccetes ences seccsescessepmanuue 
Pastor: 
Gefined s\cccsvecctwees cocsssess cavecsuvebwanceuadesncsavseuesneel 
See Minister 
Penal Code: 
sections relating to burials. ....cccececccseccss scccncccesoe 10G-tae 
relating to cruely to animalS .....ccccoceseces oe deisie ceeenLae 
relating to cruelty to Childrem. .......cccsccsccccccccceces LO 
—- relating to observance OLSUNUB Vises. o4 sce vis cic els ie slaalor aa ieic) 
Penalties: Seiya 
rules and regulations of cemetery corporationS....cccccccceces 99 
Person: 


includes what ° ee eeroeee SP CeCeS CSS SSS SS SSS ST SHTHCSCHSSSSCTSEFTTFeee8 2 


: INDEX. 503 


Pews and pewowners: PAGE 
GeciziouOrccourts in ‘relation, ctOs cs tiesyesievs wae Fae Hee eee 274-275. 
rent of pews of Reformed Presbyterian Church fixed by con- 

gregation@i..... AES grit ar MPa re ee veRe cide tates aster yeh at iets Wb Ld cue Share 322 
Policemen, special: 
appointment of, by nonbusiness corporations ........... 56, 57, 5S 
by corporations maintaining playgrounds .............:....- 60 
Vee CIC UIGUTH Ip Mes OCIA UI GIL os cao, sie tk eenciete Old Gal cielo el oan bate 141 
NVSLATINCTS MASSOCLA LOM wesviec ae colette Stine nie Coeocio ete se 144 

Presbytery: 

SIGOUUOLALONeRUC DOW OLSLOR «Sonia eee eT a tere Pui the. 296 


See Religious Corporations. 
Presiding elders: 


DALSOWAPOSEL OL, cet artes oa cai Wine Gee eee Ee eek Dt eee 299-302 
‘Prevention of cruelty corporations: 
CCILING ALG MOR UIMGCOLIOEA TIONS sc. 2 acac tae Saale nae ik Leis aa a ae 113 
ADPLOva Zot certain rsocieticspus cus 6 desk ay oie ee ote oe eens 114 
new corporations in certain counties, prohibited ................ 114 
DONVELS ASS TOTENLOrCEMeELOL Ma WSieincme eek ek cc ee eee 115 
OMICEM OLSaASont. ANLHOTIZCd TORACEI es Westies cuss ce te ons RR 116 
OX EMMEIOUE TPONMACANOLLON I. aa aericae ae See ee Mk oh ae toe ee 53. 
corporation for preventing cruelty to animals not to consolidate 
with one for preventing cruelty to children ................5. 75 
See Corporation; Membership Corporation, ete. 
Priest: : 
EET TEELTL Re ah 3008 ot 2g Re GPA Ce AR ag AS le a eS 26T 


Private cemetery: 


COrPOration’ ......4.. 5 SID ABBA ADEA BO DING RIC Sp Cia R havea, 106 
Property: 
HenMiiON: TearanO DeTsOnal woe. | Aes Gee cee ee eras 2 
SSN CLCHETCRER OE Tee Keke ete ue Cite CET eee Seine 297-298 
limitation of amount to be held by nonstock corporations........ 19 
Rcauretion Of, other Statess ui, eat cee tee eee oak omens 19 
Todt MAcCMIOLtON JOl, add tlOnal.s.e4 Meee ae ee ee eat. 19 
Breer DiMonseGr slot taxation. >, vee wens e tee Gee nes al howe face oak. 52-55. 
devises of, to benevolent, etc., corporations by persons leaving 
COLLan srOuvtl Peel Vill > \P.(9¢ se ne Meet le os bea ok 61 
BInountslOspeaHeld by Corporations <. lacs: oe sates ok oes Okt: 61 
of unincorporated club, upon imcorporation .................... 73 
of Soldiers’ Monument Association; exemption of............... 137 
IOUCIOUS eOTPOratiOlis: ttle). vs ss ee ieee ee bce lore odes 271 
PCOS IOTL A peal RP tan 8 aig: ke chee oe ie ae vite c baek Soucek. 271 
CLMOr SOI ewer Reel tha ae ba Meee Sie Sire bk inidec hia eee 271 
OXON moments eae crete Sale creer Rianne eee ew ret aes eG ke 27t 
CE COTE ELV PUL CU I, Wesker te itest soil eet ye Oh eves Mee al eee 272 
Sumera parce ee i tee eat ene, Oe fc rs eae ae kot 272 


‘BOL INDEX. 


Property — (Continued): 
of religious corporation — (Continued): 
pewowners; rights and liabilities ..ssaccsseccececccvcsoes 
powers of trustees, in relation tO. .cceessccecseeeeeeeessees 


) 


PAGE. 
274 


275 


sale, mortgage and lease Of. ..ccccccceeecscececescees 200-292 


proceedings for sale of ..... Mate Bio aielata ete el slefolele sisteve oe. 290-292 
acquisitions for branch institutions................. pe wate cae 
POL DATHONAEOS | (oie'a wie ew wisiclons wa tloree renter ae ees pee ee 
fFOY CEMELETY ,. oc cece ccianccoicccecvegvedisecericctcsses AGA rey 
investigation of AMOUNT Of... .ccecsereceesccees recs 6 es: 
Of Extinct CHUPCHeS .cscccccecccevecesvcaversseces Bn Wins 442 


inventory of eee eeeeoeeeeeeeeeeeeaeeeeeeeHeeoeeeeee eee oer 
Protective corporations: 


OTYANIZATION .cecccccesccccccssssccssccvsecsesceses Sante eistcierets 
POWETS wcccccccccccccccccccccsccccvessesccscccsccseses Pach Riri 
may take property by CeVise ...cecececccccevscsesvecrecesene 
exemption from taxation ............ sta bie (ele ay BA ate pale here Oia rar 


See Fire Corporations; Corporations; Membership Corporations. 
Protestant Episcopal Church. See Episcopal Church. 
Proxies: 
members of corporation May VOLE DY. ccccccsceccceccccesoce 
must be executed in WTiItTING......cccccccceccscccssccccccsoce 
revocable Dy MEMDEL ceccscccccccccccvccccesevcceccvsevvecce 


. 
duration of © SOSS OCSHSSSHOSOSTH SHS SS SHOSS SH SHS SSHSHHSSHSSHSSSOSOOSSS EOD 


Queens county: © ” 
supervisors to consent to taking land for cemetery... ccccccccees 
Quorum: 
What COnStitutes ... rc cecocccccc ccc ccccncce cto ceecccesc ee sees 
At special eElectiONS. .ccccccscccccccsvcccceccccccecscecccece see 
OLNGIFECTOLS yes entacle os Riols/e e wibka calciciere aeled gelcie cisve ste ontieiateehibiemeote 
of membership corporation, may be regulated by by-laws... 


R 
Rabbi: 


Gefined .cacccccccecesescccsescccccces occ cceseccocecc cos cco nce 
See Minister. PIR 
Racing associations: ; 
distribution of moneys received frOM....ccccccvcccccccccccece 
Real property: 
of membership corporation; sale, lease, mortgage and purchase, 


conveyed for erection of Cottage. 20.22... 5. ccc ccm ecces ieee ee 
cemetery corporation; acquisition Of. ........ccccccccccccccccce 
sold by order of Supreme Court........ arolave be's ale Mnicia eine © 


private cemetery corporation; acquisition Of...cececccccececes 


267 


SESR 


106 — 





? » EN DEX 52.6 505 
Rectors: PAGE. 
deNineriey han fib. .dairavas ehelden TR CPE E RR eR I eee PF 4p BOT 
replevin against church treasurer; can not maintain ........ 73. 209 

of Episcopal Church to be present at sale of property ....;.... . 286 

may be mandamused to call SUC G LIES aie sero ae ote OTA CRCR EEE MeN clei 308 

may be elected by vestry |...........0.. Sy Ma BOs ree a 308 


See Minister. 
Reformed Church in America: 
CONSISTON VS Ofarsia cc. 5 puleiocsate tia ewes Avid sis Bates Wee Havstot aches, she cies 3820 
changing system of choosing trustees ............0ccc cc ceseece 321 
See Churches; Religious Corporations; Minister; Property; Pews 
and Pewholders, ete. 


asthecned Dutch churches: ; 
decision by, as to system of incorporation ...... apa erties atlas SOLS 
incorporation with ex-officio system of trustees ...... Pete Etna AS) 


See Churches; Religious Corporations; Minister; Property; Pews 
and Pewholders, ete. 
Reformed Presbyterian Church: 


ASCISIONTAS: tO PSVStem OL-IncorpovatOney-cssssse sn. cose os dea. « 318 
incorporation with ex-officio system of trustees ....... Rue a8. eee eH hy) 
ehangingssystem of GChoositi@ trustees: sec esdt.. oo ce clot lesesie 3 322 
salaryroreministers hows fixed ss sie sys crear secrete Yt CLE tictce . 822 
pew rents poeta oe Nae Setidit cial ree tae ee hee Se sie aS AAR eee $22 


See Churches; Religious Corporations; Ainiuter: Property: Pews 
and Pewholders, ete. 
Reincorporation: ‘ 


of membership corporation, CMCCEROETE cee mecca e ARIS Ag i eat 
Religious corporations: 

QuAlincatonswOr sIncOrporatorsy...ice seas. oe Mpe start ie ietalie tay a LO. 
OQEMOLA LOMITA IN Cement sig tta eae Wes ake terctereceltaeiereie ats: Asian tarher tens tris n  LO 
Change. OL Names eon venus ee ok one ht aes Aaa es {4G 
Jost or destroyed. certifieates’.. 125. ......0.+.: HO, CO RCA Cd ORE: oR 6 
certificates and other papers as evidence ..... 5 ALS EL aA et ea AY 
LMitaWorie OL DOW ELSE ler baer eR nee hiciotalr ote ons ioe a Ws 
general WOWCES : Ao. ccs caneteny aatde Cakes eee ERIM ocr Oe oe re BLO 
power to acquire and hold accom Arte rats 3 COD OPE Poe Pate ey Re, 
acquisition of additional real DEOUEIU VERE aglc ip ehto die \p = oy0"s (a's « sieareirg akg) 
earporate existence, extension ................. Sed eres ty atekain. s aventyy 5 A. 
LANAUOM Me MEMUDLION LOleDrODEltye as side ard omeimeiele ithe vrsctvie’s disiclaee, DADO 
having inclosed grounds, policemen ims. Bet thstetarsiclorotisteee 56;) 055 
trespass upon grounds ........... ne eitecsos SSO Pe elt OM RO Le ov POG 
devises to, by persons having husband, wife or parent.. eee Te 
cemetery lands, may transfer ..... Piegch dateondae, OMA Retire, dip: chives oO 
cemeteries, held) by, not: to. be mortgeared) .. iw ann sive dees bere 97 

not to: becsold on “execution on... Woes Ura rent shape (ots, cba ols 7 Ole 
powers ‘of, how determined ...... 5.2000 cecees Ries Ct ARE econ 





1506 


Religious corporations — (Continued): | 
‘definition eee eeoee er eer ee eee eS eS SeeSeeeeeeee ee eeeeeeseeeeeeesteoes 267 


INDEX. 


¥AGE. 


nature of COSHH SH OH OSHS SESH HOHE OEE HE HEH HEH EH HEE EHH HER OEEED 267 


not ecclesiastical corporations, in English sense..... SEO Oey CAO 
not subject to visitation of court of equity .......... eciiainy aal4 
Jurisdictionwotalesal® tribunals ie.) .</ejcleatarctels clarsiareeeots Ride sieeinne eS 
WiLLOie COMP OSOpeerste/ siete « ots) sole ates Siatelevetedsiaxecs withers Satorctercttece aieleis cckisisiege OS 
members may be excluded from spiritual privilezges............ 268 
heretoLoreeLOrmied a\. o> «aie clale eisceeieceletehelet steele AS CPE RECioe HOO He ss eeceS 
FOFMECAM PION, 10/1828) vere cies cie terse erotelatoleisieiels eiste cjrais e alars Says cs se. 268 
COMLEACTS TWILL 1201.8. o'stcreies sieleis cietotetetetahersroteteleieterenelctels ctuier cleratelatarete Bete ZOO) 
president can not sue on claim in his own name ......sceceee. 269 
books of, as. evidence ......ssscecee AOC Ni CIE OID CRITE Abeoo. 2408 
actions bY, and “agaist Wessels ceteeielemrtercnres Mieterritoars oisie eee LOO 
incorporation, Dow. proved <...ceccecsesicncess See ori ats a ROOD 
office-holder estopped to deny existence..... Sib alehtade stealeleld sPeleie ho, 
€ertificates Of, Wiles Tledicmicleci este clclerele jele ois cle ielihetoneiste Savile ce seloo 

remeédy. for refusal “to files sc. crteslc cts scoleictaiaisrestel ler eiels opie a 
acquires property of unincorporated society......... Hesiselanveenetl 
property, Of; titles cccc). soe ccs s cieisicicclns eslaleseuie a cis sols ete sisvereers eee OL 

ACHUISHION eis ios icicles es eivle alerelo <ielsheiele eoraioicleleta visielsiieitie Set ceiteen ek 

GIVETSION coe cccev eves cocececsscs ao tateigtete eee oiells rates Sheis'e'<'s/ai stele . Zbl 

EXOIMPLIONN  Antcveiccrs ciceie seers sicie sjeiclele sieisieiteteters a oetace stele Riek ect AG. AW 

subscriptions LOUm sce'e-o-s/ejnclavslolelelels oe etd sistaieiornia eiaridiel cieietetele slevetem opis 

uses and trusts In ........ oe aia 0 olescal ecieeiatacceveriiereste MSGR Ae: 
pewowners, rights and liabilities ......ceccsccccrecevces wavesecoleeanhck 
trustees, general powers and duties ............ Ceara ree ete 
branch institutions, acquisition of property for........... OO coat 
property can not be divided DY. ..ccccccccscceseeseecees TAGS APs 
cemetery, acquisition of property ..cccceccee ssc erwsecces Shin PsP 

removal of human remains from .........2 20. eee coon A nea ree! 
parsonage, acquisition of property for ........... ese aor eerie ook 
conveyances to, confirmation and correction of........... steerer 
proceedings for sale of property ...-cesscecsesersescves ee. 290--292 
sale, mortgage and lease of property .....+...-+.- Gases ope, HoUS2ee 
judicial investigation of property Of 22... .ccecccccees S.saeansnooe 


Gissolution VOLS oes esac ame cee eee ett a hid et a hing Ceres ane ae 


See Church; Corporations; Trustees; Property; Pewowners; 
Minister, ete. 


Religious Corporations Law: 


effect of, on corporations heretofore incorporated ....-e....-. 8 9 
effect. of; repealvof IN WS Dy csebwelces cock esau ne desea de eseame nau 
explanatory NOtG)..ccsecccces one sels els Sislele, ofo)d gis awl taiescnicte ates mod 
short s:titla 930s see sens pies onl saidlvca tients oanut nh diel seginme ania cull 
when provisions conflict with Genoral Corporation Law.... 29, 267 


Ee 


oo 


INDEX. 507 


Religious Corporations Law — (Continued): PAGE. 
application of, to corporations created by special law .......... 302 
LAWS ELOPCHLeG aD re SCHCOULOm ee setieaie tie sister e cos. oo classe othe 346-348 
VOMGME LORI Os CILEC s ccvers lene ctoicteisiatetl eievencrs es oe ders fuleset 6 ce oe ew 346 
PP PCUULXAOLRIa WS TODCALCU sO Veracicisis sities vias sieslele o/s aes, oe plsre.s) eaters 359 

Religious meetings: 

UTSUMTAD ANC CO Limes wen ebeatotses fete let ce ccrote ese cee ise conic enniore se 355-357 

Religious societies: 
unincorporated, can not take PD VagsCLOsVil Smee rchtauetetalstcde et eebstelsie orton ete 273 

Removal of dead body: 
from cemetery, with consent of corporation and lotowner........ 102 
with consent of court. ............00. gente Oe os oe hace or es 102 
lotuvancated “bys Costaot. IM proving’)... Vo ikl ook bcd sts de washes veces 103 

Repealing statutes: 

CflOchholts. sites eee RAS mic hohe SP ae iat SACRE oa ae eat 

Repeal and re-enactment: , 

SaCONCMUANCE TOL MACULT CP CALCC wales c Oia ere sreracsie ctaze.tis ch einke ayers 6 ole 3 

Report: 
of membership corporations receiving State aid ................. 87 
OL, GITCCtOTSHOPINeMbeELShIp, COLPOTALLOM "ste ccies «cis ole ueieleleos op ne 80: 

Revision: 
effect of, on laws passed at same session of Legislature........ 9 

Rockland county: 
cemeteries, consent of supervisors for taking lands for.......... 92 

Roman Catholic Church: 

INGorporaliom, ey ce tk hoes he ee NM Pat ok oe Ch ea Io Nm 315 
WHAtR CONSLIGILOS: COLPOPA GION sss eicrercrsyels sic lots cooks Wiale scl Sile elas a clot ete 316 
POVELNIMEN FOL gage ieie steele lseKe Raretaie iste vorah steve ctarstrratats taihai cuetehst'siovoyeho. sic steve 316 
RALIOSAOL CHLODEUEY ED Var tere tlecis as aslclisicrosts ol What scape stepsaetotorae ass wath 286 


See Religious Corporations; Churches; Property; Minister; Pew- 
owners; Trustees; Consolidation, ete. 


Rules and regulations: ; : 
ROLeCOMeLELYS COLPOTALION yiersutecdsuterstes suis akcsieie © via ttateieto cesea.cw ess 98 
VDEINEINS SANS POSTING a lative ies slotetpe ten ieuciecee tem iste sete aoc wi svelte oneke S/S, or 98 
Ss. 
Sabbath: 
DARD GLI OOM Meco e Gee i seis 06 cscs uM PIRI AIS CIE Ee F alnis © © oualoel auciete es ole 358 
penal provisions relative to observance of ............ S08, OOD, SOC 


Sailors, soldiers and, associations. See Soldiers and Sailors’ Asso- 
ciations. 


Salary: 
directors of membership.corporations not to receive ............ 80 
Sale: \ 
Gfereal, Gstatesor CEMetSry 1 COLPOTALLONS) Fs euice ctstets viele) y slay», ctavslels si 96 
of property of religious corporations ...... Bias MORE tater sa marche 286-292 


508 INDEX. 


Scientific societies? PAGE. 


exempted “from fa xaion Jone cc's cewes selec ce capes Vauiee eulsetamas ee 

occupying faclosed grounds, may appoint policemen......ecces 

LIESPASS SUPONTSTOUNUSTOL is eels o.c.e cle vleid clete ciele’ciete isles claleietelaye simielae 

devise or bequest to, limitation of Oy SNE eer ee eens 
Seal: 

COHSISTS! OL AWA Lite! s'ci¢-c\s'ectore'e eleicie sles ere cisiedlola/oldielelatteale wiete cberatsiatstata 

OL VD COULEV HO Wi LIN Pressedhs oelccleicec oS ieisiele e eieiole aielniotnicareteiaistoemiate 
Shekers: 

ETURUS + LOU! Neeicecce ose-ond'ee asecdleoecldt eee eee h ae ci tae ee eaenene 
Shares: 

of property of soldiers’ and sailors’ associations. .......ceccee 

liability of holders Of :c0.000<ccccece0ccecessnnrectsesssceceen 
Signature: 

includes What «< .1.0.<040-0000ss0s 0000 06sesosscveecenes gece su's teow 
Soldiers’ and sailors’ associations: § 

InCorporation: Ol %s cso «’s\s le’ sisieie\e\elolo.e svere alee lniels olelelslaialctelaraiaterniats 

Supreme /OCourt, approval “Of! Justice, 6.001060 s «sels else ele cle wisieleis 

Qualification Of MEMDETS secessecccscceccevesessoese ateis\aisvale(el 

MAY “NAVE SHALCH ieee sc oveis cin 'cioieic/ ete ster sie eis Se sale wlatele wretetatisve's sletateinrers 

Habilityvot Sharenoldersit.x:. 2 cteleies cede cioltls eles sicteiclceteaer ere tiaeitauie 

excess property, ROW -USEd secs. cases csiceacs cess aisle Cefelpie aie eglels 

See Membership Corporations, es 


n 


Soldiers’ Monument Association; 


incorporation of Sco Ste Sites Eros ete ale oie alee ao stele ater aiclee oreo sietelelebeuiets 


Supreme Court, approval of justice Of ...c.cccccccecccccccoes 
property exenipt from ‘taxation ss ss oicie se cei see us cneueee ues cout 
See Membership Corporations. 


State: 
includes teLrritOry ..0cccercecccccecccccssclc css cecels cccese 006) 
State Board of Charities: 
approval of incorporation of maternity hospital ........cesees 
of hospital, infirmary, dispensary, etc., corporations...... 
State moneys: 
membership corporation receiving, to report to Comptroller... 
Statutory Construction Law: 
OPPUCALON NW eelsceclidcs coc cee cee Secince eeesas sec etcc anes enteric 
Stock: 
certificates of, of cemetery corporation, not a licn upon lotowners, 
Tights Of holders.i.<cccsacc.e siecleclerctas cule ova Olee seieeie cas ommiatete 
how transferable .....-cececcceceecccceccccccceccecescenes 
=“ “register Ofer tor De Kept te sis «sie wlvice's 6 e's aibislelwiclelgle siehsie ia sieleiarete 
Stock Corporation Law: 
boards of trade ‘issning stock, subject to... .....c..ccccpecees 
agricultural associations issuing stock, subject to ...ccsccceees 


53 
56 
57 
G1 


ee 





| 
. 


| 
! 





INDEX, 509 


Stolen body: PAGR» 
receiving. .of,- how. punished (.....cccccsccocscccvevecceccoosces 110 
Subscriptions: 


to property of religious corporations ....c.ccccccccccccccscores Lia 
SOUP MISA Ve REDOOLGs sass ilevise «be ale so 4 esc em tedene cece eclccee'ss sal ana 
Sunday. See Sabbath. 
Sunday schools: ; ‘ 
incorporation of, corporations for organizing ...........eeees - 298 
See Religious Corporations. 
Supervisors: 
boards of, to regulate Durials ..rcccccccscocccccscccccsccscces 102 
Supplemental certificates: ; 
of membership corporations, for extension of corporate existence, 72 
may designate trustceS .....cccccosscccscscsccccccccocscos C9 
trustees, may change number Of ...ccscceccceccecccccevcees SD 
Supreme Court: 
may amend Certificates of incorpOration ....e-cceececccccccoece 15 
authorize corporation to acquire additional real property..... 19 
power of, aS to clectionS .....ceccccceccccceccccccercesccccces 26 
siay proceedings collusively brouzht ....ccccceccccceccovesses 26 
MAY EXteMNd EXISTENCE ...ccccceccerecsserrceccsecesevesesrees 28 
_ petition to and order of, upon consolidition of membership 
COTPOTATIONS ceccccccccvcccscccsccscsescscovessvesessessesee? 74 
visitation of membership corporations. ....+++.sesceereeccecoes 86 
may compel directors of membership corporations to account... 86 
‘ approval of certificate of incorporation of membership corpora- 
tions for general PUTPOSES ..ccscocccccccccccccccscccvcscses 8D 
order sale of real estate of cemetery corporation.....cce..e---- OF 
Surveys: 
MER CeMMOtCry: INTUG “aecancevessca chap ecesesoes cisosesetessserss. 0S 
Swear: 
Included? WHAl! cos nde pe ekdsdcscocecctsdseccccotneteeccussdves 4 
Synod: 
incorporation GNA POWERS Of ..ccccreccscccccccemecccccesoress SUG 
See Religious Corporations. 


hs 
Taxation: © 
property exempted cccccceccsccccccceveccsccsvccsccscoscsses 51-55 
cemetery lands exempted ..rccccesescccsvcccrcccvcsoorececss 96 
of lotowners, by cemetery COrporatioN ...seeecsceeseescsoeees 102 
hospital corporation, exemptioN .......secccecceccscscceeccees 131 
Soldiers’ Monument Association, exemption ...cceecescoessoees 137 
Taxes: 
upon lotowners by cemetery corporation, collection Of....-... 103 
for erection of soldiers’ MONUMENE ....ccecceerccecvcverereecs® 137 


i510 INDEX, 


Time: Dacr. 
ptamdard, whatiid: ciecsccesapecwace tas te cctrs wel «die ee nee ener 
lapse of, waived by members of corporation. ....c.cccceccccse Sl 

Titles: 
offarticle;veilect sol, amendments. ccecies cc cession cuiseeeee cs Tame 

Torture: 

Cefinillon Goce cccescccccceesuéccaceducssesscesaceccdn apanaaetemiels 

Tract Society: 
exempt from taxation orcs cs ceeccseeaw cs cesenecckecaceeasenesmne 

Trade: 
boards of, Incorporation soi cceccies sales ow cessicess'ss Uo5 5 cs eamteanr lel 

Supreme: Court, "approval of... 2.6.2 estos eb wsle ce ou LoS 
heretofore incorporated, issuing Stock: ....ccccccsecccccese 139 

Transportation: 
of animals for longer than twenty-four hours......cccccccceee 127 

Trespass: oa 
upon inclosed grounds of certain societies.....cecccsccccescee DOT 

C2INP MECN, > LTOUNAS So cecws cele ossicles sieciomon ee cimeeieeh EEO 

Trustees. See Directors. 

Trustees of Christian associations: 

POWEPS HOR Cc rascdcdedae cede seed peecesdeescueees eet een ceameloe 
approval of, to bind. real ‘property, cccccecccoescsceccoscseceeun ue 

Trustees of Churches: ok td ae yaa 

changing mum ber sof, Senerally its. ccc. eye cities tettele cinielcletareratctnete etna ea Ge 
MCCUINES TOM eae sater sie oer seeks Homo Ok hion: AOD epeaaheetenetenalatane Sere teiatelsn EU 
creation sand chilling vacanelesia. <1. neem cise eneeactiresietertate ee ne Oso 
control of, by corporate meeting ....... Reve) La ce iere aero aoe tere 340 
canenot; settlesor remove sMINISTCrM mere nore ates cistern oe enone 341 
NOLS INCUMEASD US. secant ere s slave, otS SCG > anghelchord ahetabe era sieeanet eae 341 
nor change or fix time, nature or order of public worship....... 341 
in connection with United Brethren in Christ ........... RucPricitytaceac 3! 
See Trustees of Religious Corporations. 
Trustees of membership corporations. See Directors. 
Trustees of religious corporations: 
general powers and duties ...... RAO GD SOD OOOUaDS aotiot sac aie elena wegh WD 
TELACION Of tOeCOLPOlAationw. cali: ROCIOOL Tr OR ECO ag Pear 
LO We sLOMaACU ate ci ole ae FAT IAr: J ietehcontcite thee a's Por MOE NARS 5 na" evetetete need 
COMPENSATION Y OL w sci sieve eke etre trol aic erate nena oie oa ener eee ae enede Prt eee bit 
ACLLOIV TO Lmeny svete tows o's iste hg etaMe Te oe Stn, cot he Brae aralet tly GM stere tiene eee 217 
Or TACO M es Heats sig.e ved Pouce Mie ote eta He etecer ha ctotahe cect cee eat aie aaa PAL Of 
powers, -al len Navine, Daen sOusteN@s.,..% 15>. «creases serene enn 278 
linbilftya0f% Geese ees MET CREA P IRA VASAT cnt, or tos 278 
whenyauthortys cans be: QUeSHONEd fan aes ae tee Meera ee ene et eee 278 
title: to ‘office:.:... fa eae Boe thd Promina carat POIs pare tA ee dia PAC. 


INDEX. 511 


Trustees of religious corporations — (Continued): PAGE. 


DUSSESAIODAOMEOCODCLE Vag Vanya teins sense ia ciiie ic tls cfs niciais She ree - 218 
ACHONSB ya ANC PALAIS Hepes stare fecemausters races. o1e ecovb se. ol Sele ac oe hee 278 
minister@powers inarelation{ to... ....- .+-.s0. io ae A oC 279-281 
; i Bi 
Unincorporated associations: 
EG WRENS SCO Cert. pat ee meh cay ate hen vehi c occebe 72 
Union churches: 
joint meeting for incorporation of ........... Pe en, Tes 343 
INARI CUUOE TUR OSE! GG Fadi DAIS SES Oe TOCCOA en 344 


See Churches; Religious Corporations; Property; Trustees; Pew- 
owners; Minister, ete. 
United Brethren in Christ: 


RUSCCCSP OL are cite ce A MB steno caeroe Pete ME Search svalont th ait clo eintare renee ee Sacre 441 
Uses and trusts: 

in property of religious corporations, decisions relating to...... 272 
Usury: 

CELENSC VOI ED VaCOLDOLALLO Tear earns nn et ee nye ct, a ee 60 

Vv. 

Vacancy: 

in office of membership corporation regulated by by-laws....... 75 

in office of director of cemetery corporation ..........cceee.cees 93 
Vestry: 

FILE CUIN SS Olina bere nett one atet felts fst oto Siefersis ovate a cede toe Dees eee 317 

CULO TUTE aerarcten eet rametcusret terete onok scek stay sVoretelciets tas eGebeue ve denote Phare vac ahaa eee BE 317 

PEECSIGIN S Ol CMe hme rete citer ite te Rhee eee eRe a ees heme 318 

pV OUCTS we O LUMr terete ote Pawo aaron ater oieta cc teie sss viete.s, clciataelh okctavancconeiavedleie onc leone 318 

WV CAN CV ae LT eer, ccctiters ema vat dete econo sis oni | wl ic ls Da oats ee DE act: 318 

PV RCIOCL. TOCLOLE oye ene ee ees er ee eat oe ae 318 

members may be mandamused to attend meetings of .......... 301 
Vestrymen: 

ESTO Co ETS Fa PD, ae nee PS, 8 | oy SORA ee PN ae a Re ee Be 309 

EMOUT CATION SOL Uo a a.e «<1: dintn taeeetemiate ole 6 Gite vty 2a Sepia ales emit 308, 310 

LOT MISROLMOL COMOLME Ine ay '. oh dais tetera een sataeie nities sone aalcla cucvoeie tosses 310 

CAN SUN PeINUT DELL OLG ctsuaus. cues storm itis toi ale et ecoie ee as 312, 313 

(UAT CATLONS mM Olmre nt. cre icicieettemeteeke havea tel ciciee ee acc sie ces cere 314 

Veteran Soldiers’ or Sailors’ Association: 

INCOLPOLATLOINY OL Mey pra ee tis iee Seta AA heel oro etic eh ae ee 134 

HPUPreMeLOourt- Ap PLrovialaOt vj UStiCS \Of= 10.05 ac ciate ls n+ vies ls KR avtlere 134 

CUAL CATLOTIMOtmeTTG IU OL Sam ite atari cite ara ciate Atak sa hae oaowerouenne 6 alate 134 


DLOPeeve iv iCedanin LOMSHALES corn iiacras ees ck cance a Piite ote glcler one 135 


512 | INDEX. 


’ Veteran Soldiers’ or Sailors’ Association — (Continued)8 - PAGB. 
" * Hability of sharcholders...........ssccccecsccscesccccccesesees Idd 
property of; excess; how disposed Of.....sesesecececeeeeceess 185 
See Membership Corporations, — 
Village: © 
iIneaniig dol: Go sccecs tos votesecacte teces Cclse da house unccceues hasune 
consent of trustees of, for location of cemetery. ..cocecceceeces 85 
Visitation: fi 
of membership corporation, by Supreme Court.......-.cesceece 86 
Vote: ; 
CUMULATIVE SYSTEM ...cccccccccccescccsesocsccscssesevecseeese 
pledgor of stock entitled O coccescccccvcccccscceccsrecccccces He 
PTOXY; When issued .....cccccccscccccvecvccccccccccssscsccces 
BAlG OL seccobercvcceccecevsceciedecssccosewsessivisiesosic sis sls ajc 
to change time of annual meeting of membership corporation.. 86 
two-thirds of members of membership corporation to sell, 
mortgage or lease real PLOPCTLY: «cle cccecscecetiesscee seccehne) pia 
V=ters: 
QUAlificationS Of ceeccccocccccccvecccccssccccccccsscsvccccers 
Challenges OF .eccccccccccccccccccvvccevvccvcccccccvcccccvcrce 
of membership corporations; qualificationS....ccccecccsccccves U7 
of cemetery corporations; qualifications ......sceccceecccecseees U2 


Npiscopal Church, at meetings for incorporation pyate. oth steal stay seen 302 
ab blections: of.) oi actsaheen heey ai eee ee 304, 810, 311 
incorporation of churches, generally, at meetings for ........... oon 
at corporate: meetings of | Churchesy oi... 4+ osu weil detrei. stereos 336, 338 
W. 
Wardens: 
When <elGCEOd Vas aioe ee eee atl ep iencteneieon: Orestes eeaienals sian cerere) ete ietie ere 309 
PER ERSH IM OLGE MA ko) otS fet 0) Ree RR Rs Sasser Ld SING SA mh a Ocustes Se A eM Os 308, 310 
terimesor Clie Sot Yk hota sete te betel eekers cece ec oohea nn hott omen eemenete 310 
changing ‘terms: Of OMiee OL rsp ei siete ata ster ates ateieteen st okwe ore 3135 
CUBA GATIONS Maps. erect nerrsyeeeneys Faw eaiee toes cee vente tween ole S14 
Will: . ; 
limitation of devise or bequest to certain societies by........... 6 
Writing: 
TIVO UIC CSNY Lh Watts et vice eal )e s leyetalaaiese ise oe RENT Seeks c's ade ah ceva p orale oo eee 
Fi ‘ Ve 
Yachting corporations: 
owners of each yacht entitled to vote ..... Sar Oa ACEmO Gert ake 


Year: 
WOSVE COMM DULG, Sete catering + ciets sotedeneare ee, SO ate PRR a Sh ORLA, Does SE 6 


INDEX, 513 


Young Men’s Christian Associations: PAGE. 


exempted from taxation ........... ceccccccccccccocoossccsocse D4 
OPZANIZALIONT OLE] 5 <:ccriileisjerctere sc stress s sfatalateiale sieie cielets eleleraldieiaiaiee moter: 
approval of justice of Supreme Court................ seeseceee Loe 
qualifications of members ...... Sielels wisis/aieicie'ee)o eieie’s'elo ce siciaic s cisle em Oe 
powers of directors..... mal vtete sietateiel sie pislelereiistelere ccccccccccccccce Lae 


See Membership Corporations. 
Young Women’s Christian Association: 


exempted from taxation .............. Sisielslalé aleielee aisieics|t o's clseiolih WA: 
OTLANIZATIONG OLS nic stsicl dere 's sac.) c stele aici aie aiaialelsle sis atelelaleters sie cieiers amties 
approval of justice of Supreme Court ...........0.ce00-0% Auicic, BBY 
qualifications of members ......... alee sicleia’e sleleialaiele’alate ate cieteve's ooo 
directors and trustees; powers of............. Releasaseus cucteeaenioe 


bike -  . Bee Membership Corporations, 


‘- pd : Ve ie 
< \ ‘ 
7 - ty’ five ; , 
ee. Cae 
a ar 





Ac! desc ash 


TAX LAW OF 1806 


OF THE 


se 
STATE OF NEW YORK. 


Chapter XXIV of the General Laws of New York, Taking 
Effect June 15, 1896, Codifying, Xevising and Repealing 
Parts of the Revised Statutes and One Hundred 
and Fifty-one Separate Statutes, with a 
Complete Index, and Amendments 
to date: 


1899 


ib ia, 


PREPARED BY ANDREW HAMILTON. 


BANKS & COMPANY, 
ALBANY, N. Y. 
1899. 


Copyright, 
Banks & BROTHERS, 
1896. 


Copyright, 
Banks & BROTHERS, 
1897. 


Copyright, 
Banks & BROTHERS, 
1898. 


Copyright, 
Banks & COMPANY, 
1899. 


THE TAX LAW. 


CHAPTER 908. 
AN AOT in relation to taxation, constituting chapter twenty- 
four of the general laws. 


The People of the State of New York, represented in Senate 
and Assembly, do enact as follows : 


CHAPTER XXIV OF THE GENERAL LAWS. 


The Tax Law. 
Article 1. Taxable property and place of taxation. (§§ 1-4.) 
2. Mode of assessment. (§§ 20-41.) 
3. Equalization of assessment and levy of tax. (§§ 50- 
59.) 
4. Collection of taxes. (§§ 70-94.) 
. Collection of nonresident taxes. (§$ 100-109.) 
6. Sales by comptroller for unpaid taxes and redemp- 
tion of lands. (§§ 120-143.) 
7. Sales by county treasurers for unpaid taxes and 
redemption of lands. (§§ 150-158.) 
8. State board of tax commissioners, state board of 
equalization. (§§ 170-177.) 
9. Corporation tax. (§§ 180-203.) 
10. Taxable transfers. (§§ 220-242.) 
11. Procedure. (§§ 250-264.) 
12. Laws repealed; when to take effect. (§§ 280-281.) 


Ot 


ARTICLE I. 


Taxable Property and Place of Taxation. 
Section 1. Short title. 
2. Definitions. 
3. Property liable to taxation. 
4. Exemption from taxation. 
5. Taxation of lands leased or sold by the state. 
6. No deduction allowed for indebtedness fraudulently 
contracted. 


4 


Section 7. When property of nonresidents is taxable. 

8, Place of taxation of property of residents. 

9. Place of taxation of real property. 

10. Taxation of real property divided by line of tax 

district. 

11. Place of taxation of property of corporations. 

12. Taxation of corporate stock. 

13. Stockholders of bank taxable on shares. 

14. Place of taxation of indiyidual bank capital. 


Section 1. Short title — This chapter shall be known as the 
tax law. 
_§ 2. Definitions.— 1. “Tax district” as used in this chapter, 
means a political subdivision of the state having a board of 
assessors authorized to assess property therein for state and 
county taxes. 

2. “County treasurer” includes any officer performing the 


duties devolving upon such officer under whatever name. 


3. The terms “land,” ‘‘real estate,” and “real property,” as used in this chap- 
ter, include the land itself above and under water, all buildings and other articles 
and structures, substructures and superstructures, erected upon, under or above, 
or affixed to the same; all wharves and piers, including the value of the right to 
collect wharfage, cranage or dockage thereon; all bridges, all telegraph lines, 
wires, poles and appurtenances, all supports and inclosures for electrical conduc- 
tors and other appurtenances upon, above and under ground; all surface, under 
ground or elevated railroads, including the value of all franchises, rights or periis- 
gion to construct, maintain or operate the same in, under, above, on or through, 
streets, highways, or public places; all railroad structures, substructures and 
superstructures, tracks and the iron thereon; branches, switches and other fixtures 
permitted or authorized to be made, laid or placed in, upon, above or under any 
public or private road, street or ground; all mains, pipes and tanks laid or placed 
in, upon, above or under any public or private street or place for conducting steam 
heat, water, oil, electricity or any property, substance or product capable of trans 
portation or conveyance therein or that is protected thereby, including the value 
of all franchises, rights, authority or permission to construct, maintain or operate, 
in, under, above, upon, or through, any streets, highways, or public places, any 
mains, pipes, tanks, conduits, or wires, with their appurtenances, for conducting 
water, steam, heat, light, power, gas, oil, or other substance, or electricity for 
telegraphic, telephonic or other purposes; all trees and underwood growing upon 
land, and all mines, minerals, quarries and fossils in and under the same, except 
mines belonging to the state. A franchise, right, authority or permission specified 
in this subdivision shall for the purpose of taxation be known as a ‘‘special fran- 
chise.” A special franchise shall be deemed to include the value of the tangible 
property of a person, copartnership, association or corporation situated in, upon, 
under or above any street, highway, public place or public waters in connection 
with the special franchise. The tangible property so included shall be taxed as a 
part of the special franchise. No property of a municipal corporation shall be 
subject to a special franchise tax. 

Am’d by ch. 712 of 1899. In effect Oct. 1, 1899. 


5 


4. The terms “ personal estate,” and “ personal property,” as 
used in this chapter, include chattels, money, things in action, 
debts due from solvent debtors, whether on account, contract, 
note, bond or mortgage; debts and obligations for the payment 
of money due or owing to persons residing within this state, 
however secured or wherever such securities shall be held; debts 
due by inhabitants of this state to persons not residing within 
the United States for the purchase of any real estate; public 
stocks, stocks in monyed* corporations, and such portion of the 
capital of incorporated companies, liable to taxation on their 
capital, as shall not be invested in real estate. 

§ 3. Property liable to taxation.—All real property within this 
state, and all personal property situated or owned within this 
state, is taxable unless exempt from taxation by law. 

§ 4. Exemption from taxation. The following property shall 
be exempt from taxation: 

1. Property of the United States. 

2. Property of this state other than its wild or forest lands 
in the forest preserve. 

8. Property of a municipal corporation of the state held for 
a public use, except the portion of such property not within the 
corporation. 

4. The lands in any Indian reservation owned by the Indian 
nation, tribe or band occupying them. 


5. All property exempt by law from execution, other than 
an exempt homestead. But real property purchased with 
the proceeds of a pension eranted by the United States for 
military or naval services, and owned and occupied by the 
pensioner, or by his wife or widow, is subject to taxation as 
herein provided. Such property shall be assessed in the 
same manner as other real property in the tax districts. At 
the méeting of the assessors to hear the complaints concern- 
ing assessments, a verified application for the exemption of 
such real property from taxation may be presented to them . 
by or on behalf of the owner thereof, which application 
must show the factson which the exemption is claimed, in- 
cluding the amount of pension money used in or toward the 
purchase of such property. If the assessors are satisfied that 
the applicant is entitled to the exemption, and that the 





*So in the original. 


6 


amount of pension money used in the purchase of such prop- 
érty equals or exceeds the assessed valuation thereof, they 
shall enter the word ‘“‘exempt’’ upon the assessment-roll op- 
posite the description of such property. If the amount of 
such pension money used in the purchase of the property is 
less than the assessed valuation, they shall enter upon the as- 
sessment-roll the words ‘‘exempt to the extent of ........ 
dollars’ (naming the amount) and thereupon such real prop- 
erty, to the extent of the exemption entered by the assessors, 
shall be exempt from state, county and general municipal 
taxation, but shall be taxable for local school purposes, and 
for the construction and maintenance of streets and high- 
ways. If no application for exemption be granted, the prop- 
erty shall be subject to taxation for all purposes. The en- 
tries above required shall be made and continued in each 
assessment of the property so long as it is exempt from taxa- 
tion for any purpose. The provisions herein, relating to the 
assessment and exemption of property purchased with a pen- 
sion apply and shall be enforced in each municipal corpora- 
tion authorized to levy taxes. 

[Am’d, ch. 347, 1897.] 

6. Bonds of this state to be hereafter issued by the comp- 
troller to carry out the provisions of chapter seventy-nine 
of the laws of eighteen hundred and ninety-five, and bonds of 
a municipal corporation heretofore issued for the purpose of 
paying up or retiring the bonded indebtedness of such cor- 
poration. . 

[Am’d, ch. 80, 1897. Took effect March 22, 1897. ] 

7. The real property of a corporation or association or- 
ganized exclusively for the moral or mental improvement of 
men or women, or for religious, bible, tract, charitable, be- 
nevolent, missionary, hospital, infirmary, educational, se1- 
entific, literary, library, patriotic, historical or cemetery 
purposes, or for the enforcement of laws relating to children 
or animals, or for two or more such purposes, and used ex- 
clusively for carrying out thereupon one or more of such 
purposes; and the personal properiy of any such corporation 
shall be exempt from taxation, But no such corporation or 
association shall be entitled to any such exemption if any 


6a 


officer, member or employe thereof shall receive or may be 
lawfully entitled to receive any pecuniary profit from the 
operations thereof except reasonable compensation for ser- 
vices in effecting one or more of such purposes, or as proper 
beneficiaries of its strictly charitable purposes; or if the 
organization thereof, for any such avowed purpose be a 
guise or pretense for directly or indirectly making any 
other pecuniary profit for such corporation or association, 
or for any of its members or employes, or if it be not in 
good faith organized or conducted exclusively for one or 
more of such purposes. The real property of any such cor- 
poration or association entitled to such exemption held by it 
exclusively for one or more of such purposes and from 
which no rents, profits or income are derived, shall be so ex- 
empt, though not in actual use therefor by reason of the ab- 
sence of suitable buildings or improvements thereon, if the 
construction of such buildings or improvements is in pro- 
eress, or is in good faith contemplated by such corporation 
or association. The real property of any such corporation 
not so used exclusively for carrying out thereupon one or 
more of such purposes, but leased or otherwise used for other 
purposes, shall not be exempt, but if a portion only of any 
lot or building of any such corporation or association is used 
exclusively for carrying out thereupon one or more such 
purposes of any such corporation or association, then such 
lot or building shall be so exempt only to the extent of the 
value of the portion so used, and the remaining or other 
portion to the extent of the value of such remaining or other 
portion shall be subject to taxation ; provided, however, 
that a lot or building owned, and actually used for hospital 
purposes, by a free public hospital, depending for mainten- 
ance and support upon voluntary charity shall not be taxed 
as to a portion thereof leased or otherwise used for the pur- 
poses of income, when such income is necessary for, and is 
actually applied to, the maintenance and support of such 
hospital. Property held by any officer of a religious de- 
nomination shall be entitled to the same exemptions, subject 
to the same conditons and exceptions, as property held by a 
religious corporation. 

8. Real property of an incorporated association of pres: 
ent or former volunteer firemen actually and exclusively 


haya 


- > . » 
- 4 ay 
Ha in hd 
: =) tet 


r 


is a att aia 





7 


used and occupied by such corporation and not exceeding 
in value fifteen thousand dollars. 

9, All dwelling-houses and lots of religious corporations while 
actually used by the officiating clergymen thereof, but the total 
amount of such exemption to any one religious corporation shall 
not exceed two thousand dollars. Such exemption shall be in 
addition to that provided by subdivision seven of this section. 

10. The real property of an agricultural society permanentiy 
used by it for exhibition grounds. 

11. The real property of a minister of the gospel or priest who 
is regularly engaged in performing his duties as such, or perma- 
nently disabled, by impaired health from the performance of such 
duties, or over seventy-five years of age, and the personal prop- 
erty of such minister or priest, but the total amount of such 
exemption on account of both real and personal property shall 
not exceed fifteen hundred dollars. 

12. All vessels registered at any port in this state and owned 
by an American citizen, or association, or by any corporation, 
incorporated under the laws of the state of New York, engaged 
in ocean commerce between any port in the United States and 
any foreign port, are exempted from all taxation in this state, 
for state and local purposes; and all such corporations, all of 
whose vessels are employed between foreign ports and ports in 
the United States, are exempted from all taxation in this state, 
for state and local purposes, upon their capital stock, franchises 
and earnings, until and including December thirty-first, nineteen 
hundred and twenty-two. 

13. A bond, mortgage, note, contract, account or other demand, 
belonging to any person not a resident of this state, sent to or 
deposited in this state for collection; the products of another 
state, owned by a nonresident of this state and consigned to his 
agent in this state for sale on commission for the benefit of the 
owner; moneys of a nonresident of this state, under the control 
or in the possession of his agent in this state, when transmitted 
to such agent for the purpose of investment or otherwise. 

14. The deposits in any bank for savings which are due deposit- 
ors, the accumulations in any domestic life insurance corporation, 


8 


held for the exclusive benefit of the insured, other than real 
estate and stocks, now liable for taxation; and the accumulations 
of any incorporated co-operative loan association upon the shares 
of such association held by any person. 

15. Moneys collected in the course of the business of any cor- 
poration, association or society doing a life or casualty insurance 
business or both, upon the co-operative or assessment plan, and 
which are to be used for the payment of assessments, or for death 
losses or for benefits to disabled members. 

16. The owner or holder of stock in an incorporated company 
liable to taxation on its capital, shall not be taxed as an in- 
dividual for such stock. 

17. The personal property in excess of one hundred thousand 
dollars of a mutual life insurance corporation incorporated in 
this state before April tenth, eighteen hundred and forty-nine. 

&5. Taxation of lands sold or leased by the state.— 
All lands which have been sold by the state, although 
not conveyed, shall be assessed in the same manner as if 
such purchaser were the actual owner. Where land is 
leased by the state such leasehold interest, except in cases 
where by the terms of the lease the state is to pay the taxes 
imposed upon the property leased, shall be assessed to the 
lessee or occupant in the tax district where the land is 
situated. 

[Am’d, ch, 448, 1897. ] 

§ 6. No deduction allowed for indebtedness fraudulently con: 
tracted.— No deduction shall be allowed in the assessment of 
personal property by reason of the indebtedness of the owner 
contracted or incurred in the purchase of nontaxable property or 
securities owned by him or held for his benefit, nor for or on 
account of any indirect liability as surety, guarantor, inderser 
or otherwise, nor for or on account of any debt or liability 
contracted or incurred for the purpose of evading taxation. 

§ 7. When property of nonresidents istaxable — Nonresidents 
of the state doing business in the state, either as principals or 
partners, shall be taxed on the capital invested in such business, 
as personal property, at the place where such business is carried 
on, to the same extent as if they were residents of the state. 

§ §. Place of taxation of property of residents — Every person 
shall be taxed in the tax district where he resides when the 


9 


assessment for taxation is made, for all personal property owned 
by him, or under his control as agent, trustee, guardian, executor 
or administrator. Where taxable personal property is in the 
possession or under the control of two or more agents, trustees, 
guardians, executors or administrators residing in different tax 
districts, each shall be taxed for an equal portion of the value 
of such property so held by them. Rents reserved in any lease in 
fee or for one or more lives or for a term more than twenty-one 
years and chargeable upon real property within the state, shall 
be taxable tu the person entitled to receive the same, as personal 
property in the tax district where such real property is situated, 
and for the purpose of the taxation thereof such person is to be 
deemed a resident of such tax district. When a person shall 
have acquired a residence in a tax district, and shall have been 
taxed therein, such residence shall be presumed to continue for 
the purpose of taxation until he shall have acquired another 
residence in this state or shall have removed from this state. 
The residence of a person on July first shall be deemed his resi- 
dence for the purpose of assessment and taxation during that 
year. If he shall have actually and in good faith changed his 
residence after July first, and before August first in any year, 
from one tax district to another, and shall make proof to the 
assessors at or before their last meeting for the correction of 
the assessment-roll of such change of residence and that he is 
assessed in the tax district to which he has removed, his name 
and the assessment of his personal property shall be stricken 
from the assessment-roll of the tax district where he resided on 
July first. In case of any controversy as to the proper place of 
taxation within the state of any person, his residence for pur- 
poses of taxation may be determined by the state board of tax 
commissioners, subject to review by the court. 

§ 9. Place of taxation of real property—When real property 
is owned by a resident of a tax district in which it is situated, 
it shall be assessed to him. When real property is owned by a 
resident outside the tax district where it is situated, it shall be 
assessed as follows: 

1. When the property is occupied it must be assessed to the 
occupant, ‘ 


10 


2. If the occupant resides out of the tax district or if the land 
is unoccupied, it shall be assessed as nonresident, as herein. 
after provided by article two. 


§ 10. Taxation of real property divided by line of tax district. —. 
If a farm or lot is divided by a line between two or more. tax 
districts, it shall be assessed to the owner in the district in which 
he resides. If the owner is not a resident of either district, it 
shall be assessed to the occupant in the district in which he 
resides. If the land is unoccupied and the owner does not reside 
in either district, the portion of such farm, lot or tract of land lying 
in each district shall be separately assessed therein. If such land is 
situated in two or more counties and is wild and uncultivated and 
not occupied and used for agricultural purposes, the portions of such 
land lying in each county shall be separately assessed therein. Ii 
there are several owners of such a farm or lot residing in different 
districts, each containing a part thereof, a majority of them may elect 
in which district it shall be assessed by serving a written notice 
thereof on the assessors of each district during the month of May, but 
if such owners do not make such election, the property shall be as. 
sessed in the tax district in which it is located. If the boundary line 


of a tax district passes through a building, any portion of which is 
used as a dwelling, the owner of such building, if occupying the same 
or residing in either tax district, and otherwise, the person occupying 
such building as a dwelling house, may elect in which district such 
building and the adjacent land, owned, occupied and connected 
therewith, shall be assessed, by serving a written notice of such elec: 
tion on the assessors of each tax district during the month of May: 
but if such election is not made, the property shall be assessed in the 
tax districts in which it is located. 
[Am’d, ch. 537 of 1898.] 


§ 11. Place of taxation of property of corporations.—The real 
estate of all incorporated companies liable to taxation, shall 
be assessed in the tax district in which the same shall lie, in the 
Same manner as the real estate of individuals. All the per- 
sonal estate of every incorporated company liable to taxation 
on its capital shall be assessed in the tax district where the 
principal office or place for transacting the financial concerns 
of the company shall be, or if such company haye no principal 
office, or place for transacting its financial concerns, then in 
the tax district where the operations of such company shall be 


11 


- earried on. In the case of toll bridges, the company owning 
such bridge shall be assessed in the tax district in which the 
tolls are collected; and.where the tolls of any bridge, turnpike, 
or canal company are collected in several tax districts, the com- 
pany shall be assessed in the tax district in which the treasurer 
or other officer authorized tc pay the last preceding divideas 
resides. 

§ 12. Taxation of corporate stock.— The capital stock of every 
company liable to taxation, except such part of it as shall have 
been. excepted in the assessment-roll or shall be exempt by law, 
together with its surplus profits or reserve funds exceeding ten. 
per centum of its capital, after deducting the assessed value of 
its real estate, and all shares of stock in other corporations 
actually owned by such company which are taxable upon their 
capital stock under the laws of this state, shall be assessed at 
its actual value. 

§ 13. Stockholders of bank taxable on shares.— The stock- 
holders of every bank or banking association organized under the 
authority of this state, or of the United States, shall be assessed 
and. taxed on the value of their shares of stock therein; said 
shares shall be included in the valuation of the personal prop- 
erty of such stockholders in the assessment of taxes in the tax 
district where such bank or banking association is located, 
and not elsewhere, whether the said stockholders reside 
in said tax district or not. 

§ 14. Place ot taxation of individual bank capital— Every 
individual banker shall be taxable upon the amount of capital 
invested in his banking business in the tax district where the 
place of such business is located and shall, for that purpose, 
be deemed a resident of such tax district. 


en Se ey Oe a 


Section 20 


21. 


22. 


23. 
. Bank shares, how assessed. 

. Individual banker, how assessed. 

. Notice of assessment to bank or banking association. 


ARTICLE II. 
Mode of Assessment. 


Ascertaining facts for assessment. 
Preparation of assessment-roll. 

Assessment of state lands in forest preserve. 
Banks to make report. . 


. Reports of corporations. 

. Penalty for omission to make statement. 

. Assessment of real property of nonresident. 

. Surveys and maps of nonresident real property. 

. Corporations, how assessed. 

. Assessment of agent, trustee, guardian or executor. 
. Assessment of omitted property. 

. Debts owing to nonresidents of United States, how, 


assessed. 


. Notice of completion of assessment-roll. 
. Hearing of complaints. 


< 


. Correction and verification of tax-roll. 
. Filing of roll and notice thereof. 
. Assessors to apportion valuation of railroad, tele- 


graph, telephone, or pipe line companies between 
school districts. 


. Neglect or omission of duty by assessors. 
. Abandonment of lot divisions. 

. Assessment of special franchise. 

. Report of state board of tax commissioners. 

. Hearing on special franchise assessment. 

45, 
46. 
47. 


Certiorari to review assessment. 
Deduction from special franchise tax for local purpo-cs. 
Special franchise tax not to affect other tax. 


8 20. Ascertaining facts for assessmént.—The assessors in 
each tax district may, by mutual agreement, divide it into conven- 
ient assessment districts not exceeding the number of such assessors. 


13 


The assessors in each tax district shall annually, between May first 
anc July first, ascertain by diligent inquiry all the property and the 
names of all the persons taxable therein. 

§ 21. Preparation of assessment-roll.—They shall prepare an 
assessment-roll containing six separate columns and shall, according 
to the best information in their power, set down: 

1. In the first column the names of all the taxable persons in the 
tax district. 

2. In the second column the quantity of real property taxable to 
each person with a statement thereof in such form as the commis: 


sioners of taxes shall prescribe. 


3. In the third column the full value of such real property. 

4. Inthe fourth column the full value of all the taxable personal property 
owned by each person respectively after deducting the just debts owing by him. 

5. In the fifth column the value of taxable rents reserved and chargeable upon 
lands within the tax district, estimated at a principal sum, the interest of which, 
at the legal rate per annum, shall produce a sum equal to such annual rents and if 
payable in any other thing except money the value of the rents in money to be 
ascertained by them and the value of each rent assessed separately, and if the 
‘name of the person entitled to receive the rent assessed cannot be ascertained by 
the assessors, it shall be assessed against the tenant in possession of the real prop- 
erty upon which the rents are chargeable. 

6. In the sixth column the value of the special franchise as fixed by the state 
board of tax commissioners. 


Am’d by ch. 712 of 1899. In effect, Oet. 1, 1899, 

§ 22. Assessment of state lands in forest preserve.— All wild 
or forest lands within the forest preserve shall be assessed and 
taxed at a like valuation and rate as similar lands of individuals 
within the counties where situated. On or before August first 
in every year the assessors of the town within which the lands 
so belonging to the state are situated shall file in the office of 
the comptroller and of the board of fisheries, game and forest, a 
copy of the assessment-roll of the town, which, in addition to the 
other matter now required by law, shall state and specify which 
and how much, if any, of the lands assessed are forest lands, and 
which and how much, if any, are lands belonging to the state; 
such statements and specifications to be verified by the oaths of 
a majority of the assessors. The comptroller shall thereupon and 
before the first day of September following, and after hearing 
the assessors and the board of fisheries, game and forest, if they 
or any of them so desire, correct or reduce any assessment of 
state lands which may be in his judgment an unfair proportion‘ 
to the remaining assessment of land within the town, and shall 


14 


in other respects approve the assessment and communicate such 
approval to the assessors. No such assessment of state lands 
shall be valid for any purpose until the amount of assessment is 
approved by the comptroller, and such approval attached to and 
deposited with the assessment-roll of the town, and therewith 
delivered by the assessors of the town, to the supervisor thereof 
or other officer authorized to receive the same from the assessors. 
No tax for the erection of a schoolhouse or opening of a road 
shall be imposed on the state lands unless such erection or open- 
ing shall have first been approved in writing by the board of 
fisheries, game and forest. 

§ 23. Banks to make report.— The chief fiscal officer of every 
bank or banking association, organized under the authority of 
this state or of the United States, shall, on or before the first day 
of July, furnish the assessors of the tax district in which its 
principal office is located, and also the state board of tax com- 
missioners, a statement, under oath, of the condition of such bank 
or banking association, on the first day of June next preceding, 
stating the amount of its authorized capital stock, the number 
of shares and the par value of the shares thereof, the amount of 
stock paid in, the data and rate per centum of each dividend 
declared by it during the year, the capital employed by it during 
the year, the amount of its surplus, if any, the amount, value 
and location of its real estate, a complete list of the names and 
residences of its stockholders, and the number of shares held by 
each, and such other data, information or matters as may be 
prescribed by the state board of tax commissioners, who shall 
furnish blanks upon which such reports shall be made, and pre- 
seribe the form of verification thereto, and such commissioners 
may, at any time, require a further and fuller report. In case 
of neglect or refusal on the part of any bank, corporation or asso- 
ciation to report, as herein prescribed, or to make other or further 
reports as may be required by the commissioners of taxes, such 
bank, corporation or association shall forfeit the sum of one 
hundred dollars for each failure, and the additional sum of ten 
dollars for each day such failure continues, and an action therefor 
shall be prosecuted by the state board of tax commissioners. 


15 


There shall, in addition to such report, be kept in the office of 
every such bank or banking association a full and correct list of 
the names and residences of all the stockholders therein and of 
the number of shares held by each, and such list shall be subject 
to the inspection of the assessors and the board of commissioners 
of taxes at all times. The list of stockholders furnished by such 
bank, corporation or association shall be deemed to contain the 
names of the owners of such shares as are set opposite them 
respectively, for the purposes of assessment and taxation. 

§ 24. Bank shares, how assessed.— In assessing the shares of 
stock of banks or banking associations, organized under the 
authority of this state or the United States, each stockholder 
shall be allowed all the deductions and exceptions allowed by 
law in assessing the value of other taxable property owned by 
individual citizens of this state, and the assessment and taxa- 
tion shall not be at a greater rate than is made or assessed upon 
other moneyed capital in the hands of individual citizens of this 
state. In making such assessment, there shall also be deducted 
from the value of such shares a sum which bears the same pro- 
portion to such value as the assessed value of the real property 
of such bank or banking association bears to the capital stock 
thereof. This is not to be construed as an exemption of the real 
estate of banks or banking associations from taxation. 

§ 25. Individual banker, how assessed.— Every individual 
banker doing business under the laws of this state, must report 
before the fifteenth day of June under oath to the assessors of 
the tax district in which any of the capital invested in such bank- 
ing business is taxable, the amount of capital invested in such 
banking business in such tax district on the first day of June pre- 
ceding. Such capital shall be assessed as personal property te 
the banker in whose name such business is carried on. 

§ 26. Notice of assessment to bank or banking association.— 
The assessors of every tax district shall within ten days after 
they have completed the assessment of the stock of a bank or 
banking association, give written notice to such bank or banking 
association of such assessment of the shares of its respective 


16 


shareholders and no personal or other notice to such shareholders 
of such assessment is required. 

§27. Reports of corporations— The president or other proper 
officer of every moneyed or stock corporation deriving an income 
or profit from its capital or otherwise shall, on or before June 
fifteenth, deliver to one of the assessors of the tax district in 
which the company is liable to be taxed and, if such tax district 
js in a county embracing a portion of the forest preserve, to the 
comptroller of the state, a written statement specifying: . 

1. The real property, if any, owned by such company, the tax 
district in which the same is situated and, unless a railroad cor- 
poration, the-sums actually paid therefor. 

2. The capital stock actually paid in and secured to be paid 
in excepting therefrom the sums paid for real property and the 
amount of such capital stock held by the state and by any incor- 
porated literary or charitable institution, and 

8 The tax district in which the principal office of the company 
js situated or in case it has no principal office, the tax district 
in which its operations are carried on. 

Such statement shall be verified by the officer making the same 
to the effect that it is in all respects just and true. If such state- 
ment is not made within twenty days after the fifteenth day of 
June, or is insufficient, evasive or defective, the assessors may 
compel the corporation to make a proper statement by man- 
damus. 

§28. Penalty for omission to make statement.— In case of 
neglect to furnish such statements within thirty days after the 
time above provided, the company so neglecting shall forfeit to 
the people of this state for each statement so omitted to be fur- 
nished, the sum of two hur dred and fifty dollars, and it shall be 
the duty of the attorney-general té prosecute for such penalty 
upon information which shall be furnished him by the comp- 
troller. Upon such statement being furnished and the costs of 
the suit being paid, the comptroller, if he shall be satisfied that 
such omission was not willful, may, in his discretion, discontinue 
such suit. 

§ 29. Assessment of real property of nonresident.— The real 


A 


property of nonresidents of the tax districts shall be designated 
in-a separate part of the assessment-roll and if it be a tract 
subdivided into lots or parts of a tract so subdivided, the 
assessors shall: 

1. Designate it by its name, if known by one, or if not distin- 
guished by a name or the name is unknown, state by what lands 
it is bounded. 

2. Place in the first column the numbers of all unoccupied 
lots of any subdivided tract, without the names of the owner, 
beginning at the lowest number and proceeding in numerical 
order to the highest, but the entry of the name of the owner 
shall not affect the validity of the assessment. 

3. In the second column and opposite the number of each lot, 
the quantity of land therein. 

4. In the third column and opposite the quantity, the full value 
thereof. 

d. If it be a part of a lot, the part must be distinguished by 

boundaries or in some other way by which it.may be identified. 
If any such real property be a tract not subdivided or whose 
-subdivisions can not be ascertained by the assessors, they shall 
certify in the roll that such tract is not subdivided, or that they 
can not obtain correct information of the subdivisions and shall 
set down in the proper column the quantity and valuation as 
herein directed. If the quantity to be assessed is‘a part only of 
a tract, that part, or the part not liable must be particularly 
described. 

§ 30. Surveys and maps of nonresident real property.— If the 
assessors shall deem it necessary to have an actual survey made, 
to ascertain the quantity of any lot or tract of nonresident real 
property divided by a town line, they shall notify the supervisor, 
who shall cause the necessary surveys to be made at the expense 
of the town. If a part only of a tract of real property is liable 
to taxation as nonresident and the assessors can not otherwise 
designate such part, they shall notify the supervisor of the town, 
who shall cause a survey and two manuscript maps to be made 
for the purpose of ascertaining the situation and quantity of such 
part. One of Beh maps shall be delivered to the county treas- 


18 


urer and by him to be transmitted to the comptroller in case 
the county in which the land is situated embraces a part of the 
forest preserve; and in other counties it shall be retained by him. 
The other map shall be delivered to the assessors, who shall then 
complete the assessment of the tract and deposit the map in 
the town clerk’s office for the information of future assessors. 
The expense of making such survey shall be immediately repaid 
to the supervisor out of the county treasury and added by the 
board of supervisors to the tax on such tract, distinguishing it 
from the ordinary tax. 

§ 31. Corporations, how assessed.— The assessors shall assess. 
corporations liable to taxation in their respective tax districts 
upon their assessment-rolls in the following manner: 

1. In the first column the name of each corporation, and under 
its name the amount of its capital stock paid in and secured to 
be paid in; the amount paid by it for real property then owned 
by it wherever situated; the amount of all surplus profits or 
reserve funds exceeding ten per centum of their capital, after 
deducting therefrom the amount of said real property and the 
amount of its stock, if any, belonging to the state and to incor- 
porated literary and charitable institutions. 

9. In the second column the quantity of real property except spe- 
cial franchises owned by such corporation and situated within their 


tax district. 

3 In the third column the actual value of such real property, ex- 
cept special franchises. 

4. In the fourth column the amount of the capital stock paid in 
and secured to be paid in, and of all of such surplus profits or reserve 
funds as aforesaid, after deducting the sums paid out for all the real 
estate of the company, wherever the same may be situated, and then 
belonging to it, and the amount of stock, if any, belonging to the 
people of the state and to incorporated literary and charitable insti- 
tutions. 

5. In the fifth column the: value of any special franchise owned 
by it as fixed by the state board of tax commissioners, 

Am’d by ch. 712 of 1899. In effect, Oct. 1, 1899. 

§ 82. Assessment of agent, trustee, guardian or executor, —If 
a_person holds taxable property as agent, trustee, guardian, executor 
or administrator, he shail be assessed therefor as such, with the addi- 
tion to his name of his representative character, and such assessment 
shall be carried out in a separate line from his individual assessment. 


19 


§ 33, Assessment of omitted property.— The assessors of any 
tax district shall, upon their own motion, or upon the application 
of any taxpayer therein, enter in the assessment-roll of the 
current year any property shown to have been omitted from the 
assessment-roll of the preceding year, at the valuation of that 
year, or if not then valued, at such valuation as the assessors 
shall determine for the preceding year, and such valuation shall 
be stated in a separate line from the valuation of the current 
year. ; 
§ 34. Debts owing to nonresidents of the United States, how 
assessed.— Every agent in any county of a nonresident creditor 
having debts owing to him, taxable in any county of the state, 
shall annually, on or before June first, furnish to the county 
treasurer of the county where the debtor resides, a true and 
accurate statement verified by his oath, of such debts owing on 
the first day of May next preceding in each town or ward in such 
county. The county treasurer shall, immediately upon the re- 
ceipt of such statement, make out and transmit to the assessors 
of every tax district in the county in which any such debtor 
resides, a copy of so much of such statement as relates to the 
tax district of such assessors, with the name of the creditor. The 
assessors on receipt of such statement from the county treasurer 
shall, within the time in which they are required to complete the 
assessment-roll, enter therein the name of such nonresident 
creditor, and the aggregate amount due him in such tax district 
on the first day. of May next preceding, in the same manner as 
other personal property is entered on the roll, adding the name of 
the debtor owing such debt. Any agent neglecting or refusing 
without good cause to furnish such statement to the county 
treasurer shall forfeit to the county in which the debtor resides 
the sum of five hundred dollars, recoverable by the district 
attorney, if the existence of such debts was known to the agent. 
§ 35. Notice of completion of assessment-roll_— The assessors 
shall complete the assessment-roll on or before the first day of 
August, and make out one copy thereof, to be left with one of 
their number, and forthwith cause a notice to be conspicuously 
posted in three or more public places in the tax district, stating 


20 


that they have completed the assessment-roll, and that a copy 
thereof has been left with one of their number at a specified © 
place, where it may be seen and examined by any person until the 
third Tuesday of August next following, and that on that day 
they will meet at a time and place specified in the notice to re- 
view their assessments. In any city the notice shall conform 
to the requirements of the law regulating the time, place and 
manner of revising assessments in such city. During the time 
specified in the notice the assessor with whom the roll is left 
shall submit it to the inspection of every person applying for that 
purpose. | 

§ 36. Hearing of complaints.— The assessors shall meet at the 
time and place specified in such notice, and hear and determine 
all complaints in relation to such assessments brought before 
them, and for that purpose they may adjourn from time to time. 
Such complainants shall file with the assessors a statement, 
under oath, specifying the respect in which the assessment com- 
plained of is incorrect, which verification must be made by the 
person assessed or whose property is assessed, or by some person 
authorized to make such statement, and who has knowledge of 
the facts stated therein. The assessors may administer oaths, 
take testimony and hear proofs in regard to any such complaint 
and the assessment to which it relates. If not satisfied that such 
assessment is erroneous, they may require the person assessed, 
or his agent or representative, or any other person, to appear 
before them and be examined concerning such complaint, and to 
produce any papers relating to such assessment with respect to 
his property or his residence for the purpose of taxation. If 
any such person, or his agent or representative, shall willfully 
neglect or refuse to attend and be so examined, or to answer any 
material question put to him, such person shall not be entitled 
to any reduction of his assessments. Minutes of the examination 
of every person examined by the assessors upon the hearing of 
any such complaint shall be taken and filed in the office of the 
town or city clerk. The assessors shall, after said examination, 
fix the yalue of the property of the complainant and for that pur- 
pose may increase or diminish the assessment thereof. 


al 


§ 37. Correction and verification of tax-roll—When the 
assessors, or a majority of them, shall have completed their roll, 
they shall severally appear before any officer of their county, 
authorized by law to administer oaths, and shall severally make 
and subscribe before such officer an oath in the following form: 
“We, the undersigned, do severally depose and swear that we 
have set down in the foregoing assessment-roll all the real estate 
situated in the tax district in which we are assessors, according 
to our best information; and that, with the exception of those 
cases in which the value of the said real estate has been changed 


by reason of proof produced before us, and with the exception of 
those cases in which the value of any special franchise has been fixed 
by the state board of tax commissioners, we have estimated the value 
of the said real estate at the sums which a majority of the assessors have 
decided to be the full value thereof; and, also, that the said assess- 
ment-roll contains a true statement of the aggregate amount of the 
taxable personal estate of each and every person named in such roll 
over and above the amount of debts due from such persons, respect- 
ively, and excluding such stocks as are otherwise taxable, and such 
other property as is exempt by law from taxation, at the full value 
thereof, according to our best judgment and belief,” which oath shall 
be written or printed on said roll, signed by the assessors and certified 
by the officer. 
Am’d by ch. 712 of 1899. In effect Oct. 1, 1899. 


§ 38. Filing of roll and notice thereof— The assessment-roll 
when thus completed and verified shall be filed on or before 
September first, in the office of the town or city clerk, there to 
remain for fifteen days for public inspection. The assessors shall 
forthwith cause a notice to be posted conspicuously in at least 
three public places in the tax district and to be published in one 
or more newspapers, if any, published in the town or city, that 
such assessment-roll has been finally completed and stating that 
it has been so filed and will be there open to public inspection. 
At the expiration of such fifteen days, the town or city clerk 
shall deliver such roll to a supervisor of the tax district embraced 
therein. 

€ 39. Assessors to apportion valuation of railroad, telegraph, 
telephone, or pipe line companies between school districts.— 
The assessors of each town in which a railroad, telegraph, tele- 








22 


phene or pipe line company is assessed upon property lying in 
more than one school district therein, shall, within fifteen days 
after the final completion of the roll, apportion the assessed 
valuation of the property of each of such corporation among such 
school districts. Such apportionment shall be signed by the 
assessors or a majority of them, and be filed with the town clerk 
within five days thereafter, and thereupon the valuation so fixed 
shall become the valuation of such property in such school 
district for the purpose of taxation. In case of failure of the 
assessors to act, the supervisor of the town shall make such 
apportionment on request of either the trustees of any school 
district or of the corporation assessed. The town clerk shall fur- 
nish the trustees a certified statement of the valuations appor- 
tioned to their respective districts. In case of any alteration in 
any school district affecting the valuation of such property, the 
officer making the same shall fix and determine the valuations 
in the districts affected for the current year. 

§ 40. Neglect or omission of duty by assessors. — The assessors, 
in the execution of their duties, shall use the forms and follow 
the instructions transmitted to them, from time to time, by “the 
commissioners of taxes. If any assessor shall neglect or omit 
to perform any duty, the other assessors shall perform such 
duty and shall certify upon the assessment-roll the name of the 
delinquent assessor, stating therein the cause of such omission, 
and the assessment-roll, when otherwise made and completed in 
accordance with the requirements of this article, shall be deemed 
to be the assessment-roll of all the assessors. If the assessors 
shall neglect to meet for the purpose of hearing grievances any 
person aggrieved by the assessment may appeal to the board of 
supervisors at its next meeting, which shall have the same power 
to review and correct such assessment as the assessors have 
under this article. If any assessor shall refuse or neglect to per- 
form any duty or do any act required of him by this article, he 
shall forfeit to the county the sum of fifty dollars, to be recovered 
by the district attorney. 

§ 41. Abandonment of lot divisions.— Whenever more than ten 
years shall have elapsed after the subdivision of any tract of 


25 


land into lots, plots or sites, with or without proposed streets, 
the owner of such tract, or of any part thereof composed of two 
or more contiguous lots may, by an instrument in writing, duly 
executed and acknowledged and describing such land, disclaim 
and abandon such subdivision including any streets not opened, 
uccepted or used by the public and which are not necessary for 
the use of an owner or occupant of any part of said tract; and 
thereupon such subdivision, as to the lands described in such 
instrument, shall be deemed abandoned and of no effect; and 
thereafter the lands described therein shall, for the purpose of 
taxation, be regarded as a single tract. If a map of such sub- 
division has been filed in the office of the county clerk or register 
of deeds, such instrument may be recorded in said office, and a 
notice of such record shall thereupon be indorsed by the clerk or 
register upon such map. This section shall not apply to a 


county embracing a portion of the forest preserve. 
§ 42. Assessment of special franchise.—The state board of 


tax commissioners shall annually fix and determine the valuation of 
each special franchise subject to assessment in each city, town, village 
or tax district. Such board shall not less than ten nor more than 
thirty days next preceding the date when an annual assessment is 
required by law to be completed in any such city, town or village, 
file with the clerk of such city, town or village a written statement 
of the valuation of each special franchise in such city, town, village 
or tax district as fixed and determined by such board ; and ihe valua- 
tion so fixed, shall be the assessed valuation on which all taxes based 


on such special franchise in such city, town or village for state, muni- 
cipal, school or highway purposes, shall be levied during the next en- 


suing year. The assessors or other taxing officer, or other local of- 
ficer in any city, town or village, or any state or county officer, shall 
on demand furnish to the state board of tax commissioners any in- 
formation required by such board for the purpose of determining the 
value of a special franchise. Hach city, town or village clerk shall 
within five days after the receipt by him of a statement of assessment 
oi a special franchise by the state board of tax commissioners, deliver 


23a 


a copy of such statement certified by him to the assessors or other 
officers charged with the duty of making local assessments, in each 
tax district in such city, town or village. The valuation of a special 
franchise us so fixed by the state board of tax commissioners shall be 
entered by the assessors or other officers in the proper column of the 
assessment-roll. 


Am'd by ch. 712 of 1899. In effect Oct. 1, 1899. 


§ 43. Report to state board of tax commissioners.—Every 
person, co-partnership, association or corporation subject to taxation 
on a special franchise, shall, within’ thirty days after this section 
takes effect, or within thirty days after such special franchise is ac- 
quired, make a written report to the state board of tax commissioners 
containing a full description of every special franchise possessed or 
enjoyed by such person, co-partnership, association or corporation, a 
copy of the special law, grant, ordinance, or contract under which the 
same is held, or if possessed or enjoyed under a general law, a ref- 
erence to such law, a statement of any condition, obligation or bur- 
den imposed upon such special franchise, or under which the same 
is enjoyed, together with any other information relating to the value 
of such special franchise, required by the state board. The state 
board of tax commissioners may from time to time require a further 
or supplemental report from any such person, co-partnership, associa- 
tion or corporation, containing information and data upon such mat- 
ters as it may specify. Every report required by this section shall 
have annexed thereto the affidavit of the president, vice-president, 
secretary or treasurer of the association or corporation, or one of the 
persons or one of the members of the co-partnership making the 
same, to the effect that the statements contained therein are true. 
Such board may prepare blanks to be used in making the reports 
required by this section. Every person, co-partnership, association 
or corporation failing to make the report required by this section, or 
failing to make any special report required by the state board of tax 
commissioners within a reasonable time specified by it, shall forfeit 
to the people of the state the sum of one hundred dollars for every 
such failure and the additional sum of ten dollars for each day that 
such failure continues, and shall not be entitled to review the assess- 
ment by certiorari, as provided by section forty-five of this chapter. 

Amd by ch. 712 of 1899. In effect, Oct. 1, 1899. 


§ 44. Hearing on special franchise assessment.—On making an 
assessment of a special franchise, the state board of tax commissioners 


23b 


shall immediately give notice in writing to the person, co-partnership, 
association or corporation affected, stating in substance that such as- 
sessment has been made, the total valuation of such special franchise, 
and the valuation thereof in each city, town, village or tax district ; 
and that the board will meet at its office in the city of Albany on a 
day specified in such notice, which must not be less than twenty nor 
more than thirty days from the date of the notice, to hear and de- 
termine any complaint concerning such assessment. Such notice 
must be served at least ten days before the day fixed for the hearing; 
and it may be served on a co-partnership, association or corporation, 
by mailing a copy thereof to it at its principal office or place of busi- 
ness and on a person, either personally or by mailing it to him at his 
. place of business or last known place of residence. Section thirty- 
six of this chapter applies so far as practicable toa hearing by the 
state board of tax commissioners under this section. 

Am’d by ch. 712 of 1899. In effect Oct. 1, 1899. 


§ 45. Certiorari to review assessment,—An assessment of a 
special franchise by the state board of tax commissioners may be re- 
viewed in the manner prescribed by article eleven of this chapter, 
and that article applies so far as practicable to such an assessment, in 
the same manner and with the same force and effect as if the assess- 
ment had been made by local assessors; except that a petition for a 
writ of certiorari to review the assessment must be presented within 
fifteen days after notice of the filing of the statement of the valua- 
tion of a special franchise with the clerk of the city, town or village, 
as prescribed by section forty-two of this chapter. Such writ must 
run to and be answered by said state board of tax commissioners 
and no writ of certiorari to review any assessment of a special fran- 
chise shall run to any other board or officer unless otherwise directed 
by the court or judge granting the writ. An adjudication made in 


the proceeding instituted by such writ of certiorari shall be binding 
upon the local assessors and any ministerial officer who performs any 


duty in the collection of said assessment in the same manner as though 
said local assessors or officers had been parties to the proceeding. 
The state board of tax commissioners on filing with the city, town or 
village clerk a statement of the valuation of a special franchise, shall 
give to the person, co-partnership, association or corporation affected 
written notice that such statement has been filed, and such notice 
may be served on a co-partnership, association or corporation by 





23c¢ 


mailing a copy thereof to it at its principal office or place of business, 
and ona person either personally or by mailing it to him at his place 
of business or last known place of residence. 


Am’d by ch. 712 of 1899. In effect, Oct. 1, 1899. 


§ 46. Deduction from special franchise tax for local pur- 
poses. —If, when the tax assessed on any special franchise is due and 
payable under the provisions of law applicable to the city, town or vil- 
lage in which the tangible property is located, it shall appear that the 
person, co-partnership, association or corporation affected has paid 
to such city, town or village for its exclusive use within the next 
preceding year, under any agreement therefor, or under any statute 
requiring the same, any sum based upon a percentage of gross earn- 
ings, or any other income, or any license fee, or any sum of money on 
account of such special franchise, granted to or possessed by such per- 
son, co-partnership, association, or corporation, which payment was in 
the nature of a tax, all amounts so paid for the exclusive use of such 
city, town or village except money paid or expended for paving or 
repairing of pavement of any street, highway or public place, shall 
be deducted from any tax based on the assessment made by the 
state board of tax commissioners for city, town or village purposes, 
but not otherwise ; and the remainder shall be the tax on such special 
franchise payable for city, town or village purposes. The cham- 
berlain or treasurer of a city, the treasurer of a village, the super- 
visor of a town, or other officer to whom any sum is paid for which 
a person, co-partnership, association, or corporation is entitled 
to credit as provided in this section, shall, not less than five nor 
more than twenty days before a tax on a special franchise is 
payable, make and deliver to the collector or receiver of taxes or 
other officer authorized to receive taxes for such city, town or village, 
his certificate showing the several amounts which have been paid 
during the year ending on the day of the date of the certificate. On 
the receipt of such certificate the collector, receiver or other officer 
shall immediately credit on the tax roll to the person, co-partnership, 
association or corporation affected the amount stated in such certificate, 
on any tax levied against such person, co-partnership, association 
or corporation on an assessment of a special franchise for city, 
town or village purposes only, but no credit shall be given on ac- 
count of such payment or certificate in any other year, nor for a 
greater sum than the amount of the special franchise tax for city, 


23d 


town or village purposes, for the current year; and he shall collect 
and receive the balance, if any, of such tax as required by law. 
Am’d by ch. 712 of 1899. In effect Oct. 1, 1899. 


§ 47. Special frachise tax not to affect other tax.—The im- 
position or payment of a special franchise tax as provided in this 
chapter shall not relieve any association, co-partnership or corpora- 
tion from the payment of any organization tax or franchise tax or any 
other tax otherwise imposed by article nine of this chapter, or by any 
other provision of law; but tangible property subject to a special 
franchise tax situated in, upon, under or above any street, highway, 
public place or public waters, as described in subdivision three of 
section two shall not be taxable except upon the assessment made 
as herein provided by the state board of tax commissioners, 

Am‘d by ch. 712 of 1899. In effect, Oct. 1, 1899. 


ARTICLE III. 
Equalization of Assessment and Levy of Tax. 
Section 50. Equalization by board of supervisors. 

51. Description of real property of nonresidents. 

52. Review of assessments against nonresident owners 
of rents reserved. 

53. Correction of errors by board of supervisors. 

54. Reassessment of property illegally assessed. 

55. Levy of tax by supervisors. 

56. Tax-roll and collector’s warrant. 

57. Statement of taxes upon certain corporations by 
clerk of supervisors. 

58. Statement of valuation to be furnished to comp- 
troller. 

59. Abstract of warrant to be furnished county treasurer. 


3 50. Equalization by board ot supervisors.— The board of 
supervisors of each county in this state, at its annual meeting, 
shall examine the assessment-rolls of the several tax districts 
in the county, for the purpose of ascertaining whether the valua- 
tions in one tax district bear a just relation to the valuations in 





24 


all the tax districts in the county; and the board may increase 
or diminish the aggregate valuations of real estate in any tax 
district, by adding or deducting such sum upon the hundred, as 
may, in its opinion, be necessary to produce a just relation 
between all the valuations of real estate in the county; but it 
shall, in no instance, change the aggregate valuations of all the 
tax districts from the aggregate valuation thereof as made by the 
ASSESSOTFS. 

§ 51. Description of real property of nonresidents.— The board 
of supervisors of each county, at its annual meeting, shall exam- 
ine the assessment-rolls of the several tax districts, and shall 
make such changes in the descriptions of the real property of 
nonresidents aS may be necessary to render such descriptions 
sufficiently definite for the purposes of collection of taxes by 
sale thereof. If a sufficiently definite description can not be 
obtained during the session, the board shall cause the same to be 
obtained for the next annual session, and the property shall not 
be taxed until such description is obtained, and shall then be 
taxed for the year so omitted, in the manner provided for taxing 
omitted lands. 

§ 52. Review of assessment against nonresident owners of 
rents reserved.—If an assessment of taxable rents shall have 
been made against any person in any tax district of which he 
is not an actual resident, the board of supervisors of the county 
shall have the same power and authority in all respects, and it 
shall be its duty to correct such assessments as to the valuation 
of such rents and as to the gross amount for which such persons 
shall be assessed therefor, as the assessors of a tax district have 
as to the assessment of personal property of an actual resident 
of such tax district. The board may reduce the amount of any 
such assessment, if necessary, to make such assessment just 
when compared with the other assessments of property upon such 
roll. 

§ 53. Correction of errors by board of supervisors.— If it shall 
‘be made to appear to the board of supervisors of any county, 
upon the verified petition of the assessors of any tax district; 

First. That any property taxable therein has, by any mistake 
in transcribing or copying the assessment-roll of the preceding 


25 


year, been placed on the assessment-roll delivered to the super- > 
visor, at a valuation less than actually appearing upon the origi- 
nal roll signed by the assessors, such board shall insert in the 
assessment-roll of the current year an assessment of the property 
upon the valuation equal to the difference between the actual 
valuation made by the assessors and the amount at which, by 
Such mistake, the property was placed upon the roll of the pre- 
ceding year, and tax the same at the rate per centum imposed 
upon property in such tax district in the year in which the mis- 
take occurred. 

Second. That any taxable property therein has been omitted 
from the assessment-roll of the preceding year, such board shall 
place the same on the roll of the current year at its valuatiom 
for the preceding year, ta be fixed by the assessors in their 
pe ition, and shall tax the same at the rate per centum of the 
Sy faite year. 

‘Third. That taxable property has been omitted from the as- 
sessment-roll, for the current year, such board shall place the 
same thereon at a valuation to be fixed by the assessors in their 
petition, and shall tax the same at the rate per centum of the 
current year. 

A copy of the petition under the second or third subdivision 
of this section, with a notice of the presentation thereof to 
the board of supervisors, shall be served personally on the per- 
son alleged to be liable to taxation for the land omitted from 
the assessment-roll, at least ten days before the meeting of the 
board of supervisors; and the board of Supervisors shall take 
no action on such petition, unless proof of the personal service 
of such petition and notice be made to them by affidavit. The 
board of supervisors shall give to the person alleged to be liable 
to taxation for such omitted land, an opportunity to be heard, 
and on such hearing and review the board of Supervisors shall 
have, as to such omitted property all the powers of the assessors 
of a tax district in reviewing and correcting the assessment-roll. 
The whole amount of tax levied upon land or property omitted 
in the tax levy of the preceding year shall be deducted from the 


26 


aggregate of taxation to be levied on the tax district for the 
current year before such tax is levied. 

$ 54. Reassessment of property illegally assessed.— Whenever 
by the final judgment of a court of competent jurisdiction, it 
appears to the board of supervisors that any property liable to 
taxation in any year was erroneously or illegally assessed, and 
that by reason of such erroneous or illegal assessment, such 
property did not become subject to taxation for such year, the 
board shall place the same on the roll of the current year at the 
valuation thereof, if any, fixed by the assessors for such pre- 
ceding year; and in case no valuation was fixed by the assessors, 
such property shall be assessed by the board at such valuation 
as they may determine for the preceding year. Before fixing 
such valuation, the board of supervisors shall give to the owners 
of such property, at the time of the assessment by the board, a 
notice of at least five days and an opportunity to be heard, and 
on such hearing, the board shall have, as to such property, all 
the powers of the assessors of a tax district in reviewing and 
correcting an assessment-roll. Such property shall be taxed at 
the rate per centum of such preceding year. The whole amount 
of tax on property levied in pursuance of this section shall be 
deducted from the aggregate of taxation to be levied on the tax 
district for the current year, before such tax is levied. . 

§ 55. Levy of tax by supervisors.— The board of supervisors 
of each county shall, at its annual meeting, levy the taxes for 
the county, including the state tax, upon the valuations as equal- 
ized by it and estimate and set down in a separate column in the 
assessment-roll of each tax district therein, opposite to the 
sums set down as the valuation of real and personal property 
or property of incorporated companies or of the taxable rents 
reserved, the sum to be paid as a tax thereon, including the 
state tax, as fixed by the comptroller. Such assessment-roll 
shall, when the warrant is annexed thereto, become the tax-roll 
of the tax district, and a copy thereof shall be delivered to the 
proper supervisor, who shall deliver it to the clerk of the proper 
city or town to be kept by him for its use. 


27 


_- § 56. Tax-rollandcollector’s warrant.— On or before Decem- 
ber fifteenth, in each year, the board of supervisors shall annex 
to the tax-roll a warrant under the seal of the county, signed by 
the chairman and clerk of the board, commanding the collector 
of each tax district, to whom the same is directed, to collect 
from the several persons named in such roll the several sums 
mentioned in the last column thereof opposite their respective 
eames, on or before the first day of the following February, 
and further commanding him to pay over on or before that date, 
all moneys so collected, appearing on said roll, to the treasurer 
of the county, if he be a collector of a city or a division thereof, 
or if he be a collector of a town: 

1. To the commissioners of highways of the town, such sum 
as shall have been raised for the support of highways and 
bridges therein. 

2. To the overseers of the poor of the town, such sum as 
shall have been levied, to be expended by such overseers for the 
support of the poor therein. 

3. To the supervisor of the town, all of the moneys levied 
therein, to defray any other town expenses or charges. 

4, To the treasurer of the county, the residue of the money 
so to be collected. 

If the law shall direct the taxes levied for any local or special 
purpose in a city or town, to be paid to any person or officer 
other than ‘those named in this section, the warrant shall be 
varied so as to conform to such direction. The warrant shall 
authorize the collector to levy such taxes by distress and sale, 
in case of nonpayment. The corrected assessment-roll, or a fair 
copy thereof, shall be delivered by the board of supervisors to 
the collector of the tax district on or before December fifteenth, 
in each year. 

§ 57. Statement of taxes upon certain corporations by clerk 
ofsupervisors — The clerk of each board of supervisors.shall, 
within five days after the tax warrant is completed, deliver to 
the county treasurer, a statement showing the names, valuation 
of property and the amount of tax of every railroad corporation 
and telegraph, telephone and electric-light line in each tax dis- 

4 


28 


trict in the county, and on refusal or neglect so to do, shall 
forfeit to the county the sum of one hundred dollars, to be sued 
for by the district attorney in the name of the county. 

§ 58. Statement of valuation to be forwarded to comptroller.— 
The clerk of each board of supervisors shall, on or before the 
second Monday in December, transmit to the comptroller, in the 
form to be prescribed by such comptroller, a certificate or return 
of the aggregate assessed and equalized valuation of the real 
and personal estate in each tax district as the valuation of such, 
real estate has been corrected by such board, and the amourt 
of tax assessed thereon for town, city, school, county and state 
purposes. Also the names of the several incorporated com- 
panies liable to taxation in such county, the nature of their 
business, the amount of the capital stock paid in and secured 
to be paid in by each, the amount of real and personal property 
of each as put down by the assessors, or by it, the amount of 
taxes assessed on each, and the amount of personal property oni 
which each such corporation is exempt on account of the pay- 
ment of state taxes on its capital. In the city of New York 
such report shall be made by the clerk or the board of aldermen, 
and for the purpose of making such report he may require any, 
department or beard of such city to furnish the necessary, 
information. 

§ 59. Abstract of warrant to be furnished county treasurer.— 
On or before the twentieth day of December in each year, the 
elerk of the board of supervisors shall transmit to the treasurer 
of the county an abstract of the tax-rolls, stating the names of 
the collectors, the amount of money which each is to collect, the 
purpose for which it is to be collected, and the persons to whom 
and the time when it is to be paid. The county treasurer, on 
receiving such account, shall charge to each collector the amount 
to be collected by him. 


Section 70. 


(ab 
. Collection of taxes assessed against stock in banks 


86. 
87. 


29 


ARTICLE IV. 
Collection of Taxes. 


Notice by collector. 
Collection of taxes. 


and banking associations. 


. Payment of taxes by railroad and certain other 


corporations. 


. Enforcement of tax against telegraph, telephone and 


electric light lines. 


. Collection of taxes on rents reserved, 
. Collection of unpaid taxes on debts owing to non- 


residents of the United States. 


. Return of warrant for collection of taxes on debts 


owing to nonresidents; neglect to make return. 


. Remedy of tenant for taxes on part of lot. 

. Payment of taxes on part of lot. 

. Payment of taxes on state lands in forest preserve. 
. Fees of collector. 

. Return by collector of unpaid taxes. 

. Return when collection has been enjoined. 

. Payment of moneys collected. 

. Extension of time for collection. 


Appointment of collector in case of vacancy 
When sheriff shall execute collector’s warrant. 


. Satisfaction of collector’s bond. 

. Unpaid tax on resident real property to be reassessed. 
. Payment to creditors of the county. 

. Payment of state tax. 

. Accounts of county treasurer with comptroller. 

. Losses by default of collector or treasurer. 

. Article, how applicable. 


& 70. Notice by collector.—Every collector, upon receiving a tax roll and 
warrant, shall forthwith cause notice of the reception thereof to be posted in five 
conspicuous places in the tax district, specifying one or more convenient places in 
such tax district, where he will attend from nine o'clock in the forenoon until four 
o'clock in the afternoon, at least thee days, and if in a city, at least five days, in 


30 


each week for thirty days from the date of the notice, which shall be the date of 
the posting or first publication thereof, which daysshall be specified in such notice, 
for the purpose of receiving the taxes assessed upon such roll. The collector shall 
attend accordingly, and any person may pay his taxes to such collector at the 
time and place so designated, or at any other time or place. Ina city, the notice 
in addition to being posted shall be published once in each week, for two weeks 
successively, in a newspaper published in such city. On the written demand of a 
non-resident owner of real property included in such tax roll, and the payment by 
such owner to the collector of the sum of twenty-five cents, the collector shall 
within twenty-four hours after the receipt of such demand mail in a postpaid en- 
velope directed to such non-resident owner, to the orders to be furnished in such 
demand, a statement of the amount of taxes assessed against such property with 
a notice of the dates and places fixed by him for receiving taxes. 
Am’d by ch. 342 of 1899. 


§ 71. Collection of taxes.—After the expiration of such period 
of thirty days, the collector shall call, at least once, on every 
person taxed upon such roll, whose taxes are unpaid, at his 
usual place of residence, if he is an actual inhabitant of such 
tax district, and demand payment of the taxes charged to him 
on his property. If any person shall neglect or refuse to pay 
any tax imposed on him, the collector shall levy upon any per- 
sonal property in the county belonging to or in the possession 
of any person who ought to pay the tax, and cause the same 
to be sold at public auction for the payment of such tax, and 
the fees and expenses of collection; and no claim of property 
to be made thereto by any other person shall be available to 
prevent such sale. Public notice of the time and place of sale 
of the property to be sold shall be given by posting the same in 
at least three public places in the tax district where the sale is 
to be made, at least six days previous thereto. If the proceeds 
of such sale shall be more than the amount of such tax, the fees 
of the collection and the expenses of the sale, the surplus shall 
be paid to the person against whom the tax was assessed. If 
any other person shall claim the surplus, on the ground that the 
property sold belonged to him, and such claim be admitted by 
the person for the payment of whose tax the sale was made, such 
surplus shall be paid to such other person. If such claim be 
contested by the person for the payment of whose tax the prop- 
erty was sold; such surplus shall be paid over by the collector 
to the supervisor of the town, who shall retain the same until 
the rights of the parties thereto shall be determined by due 


dl 


course of law, or by agreement in writing made by them and 
filed with the supervisor. 

§ 72. Collection of taxes assessed against stocks in banks 
and banking associations.— Every bank or banking association 
shall retain any dividend until the delivery to the collector of 
the tax-roll and warrant of the current year, and within ten days 
after such delivery, shall pay to such collector so much of such 
dividend as may be necessary to pay any unpaid taxes assessed 
on the stock upon which such dividend is declared. In case the 
owner of such stock resides in a place other than where the bank 
or banking association is located, the same power may be exer- 
cised in collecting the tax so assessed as is given in case a per- 
son has removed from a tax district in which the assessment was 
made. The tax so assessed shall be and remain a lien on the 
shares of stock against which it is assessed till the payment of 
such tax, and if the stock is transferred it shall be subject to 
such lien. The collector or county treasurer may foreclose such 
lien in any court of record, and collect from the avails of the 
sale of the stock the tax assessed against the same. In addi- 
tion thereto, the same remedy may be had for the collection of 
the tax on such shares as is now provided by law for enforcing 
payment of personal tax against residents. 

§ 73. Payment of taxes by railroad and certain other corpora- 
tions.— Any railroad, telegraph, telephone or electric-light com- 
pany may, within thirty days after receipt of notice by the 
county treasurer from the clerk of the board of supervisors, pay 
its tax, with one per centum fees, to the county treasurer, who 
shall credit the same with such fees to the collector of the 
tax district, unless otherwise required by law. If not so paid 
the county treasurer shall notify the collector of the tax dis- 
trict where it is due, and he shall then proceed to collect under 
his warrant. Until such notice from the treasurer the collector 
shall not enforce payment of such taxes, but may receive the 
same, with the fees allowed by law, at any time. 

§ 74. Enforcement of tax against telegraph, telephone and 
electric-light lines.— Collection of tax against a telegraph, tele- 
phone or electric-light line may be enforced by sale of the instru- 
ments and batteries connected with such line, and in case there 


32 


is not sufficient personal property, together with such instru- 
ments and batteries, to pay such tax and the percentage due 
the collector, he shall return a statement thereof to the county 
treasurer as other unpaid taxes are returned, and the county, 
treasurer shall proceed to sell such part of the line in the tax 
district where the tax was levied as may be necessary to satisfy 
the unpaid taxes and percentage, in the manner now provided by 
law for the sale of lands on execution, and upon such sale shall 
execute to the purchaser a conveyance of such part of said line, 
and the purchaser shall thereupon become the owner thereof. 
Nothing herein contained shall be construed to prevent collec- 
tion of such taxes by any procedure now provided by law. 

§ 75. Collectionof taxes on rents reserved.— If any tax upon 
any such tax-roll upon rents reserved is not paid, the collector 
shall collect the same by levy and sale of the personal property 
of the persons against whom the tax is levied, which may be 
found within the county. If no sufficient personal property 
belonging to such person can be found in the tounty, the collector 
shall collect such tax of the tenant or lessee in possession of the 
premises, on which the rent is reserved, in the same manner as 
if such tax had been assessed against such tenant or lessee. 
Every such tenant or lessee paying any such tax, or of whom any 
such tax shall be collected, shall be entitled to have the amount 
thereof, with interest, deducted from the amount of rent reserved 
upon such premises, which may be due or may thereafter become 
due thereon, or may maintain an action to recover the same. 

§ 76. Collection of unpaid taxes on debts owing to nonresi- 
dents of the United States.— If it shall appear by the return of 
any collector that any tax imposed upon a debt owing to a per- 
son residing out of the United States remains unpaid, the county 
treasurer shall, after the expiration of twenty days from such 
return, issue his warrant to the sheriff of any county in this 
state where any debtor of any such nonresident creditor may 
reside, commanding him to make of the real and personal prop- 
erty of such nonresident the amount-of such tax, to be specified 
in a schedule annexed to the warrant, with his fees and the 
sum of one dollar for the expense of issuing such warrant, and 
to return the warrant to the treasurer issuing the same, and to 


33 


pay over to him the money which shall be collected by virtue 
thereof, except the sheriff’s fees, by a day therein to be specified 
within sixty days from the date thereof. The taxes upon several 
debts owing to a nonresident shall be included in one warrant. 
The taxes upon several debts owing to different nonresidents may 
be included in the same warrant, and the sheriff shall be directed 
to levy the sum specified in the schedule annexed, upon the real 
and personal property of the nonresidents, respectively, opposite 
to whose names, respectively, such sums shall be written, with 
fifty cents for the expenses of the warrant. Such warrant shall 
be a lien upon and shall bind the real and personal property of 
the nonresidents against whom issued from the time an actual 
levy shall be made upon any property by virtue thereof, and the 
sheriff to whom the warrant shall be directed shall proceed upon 
the same, in all respects, with like effect, and in the same manner, 
as prescribed by law, in respect to execution against property 
issued upon judgment rendered in the supreme court, and shall 
be entitled to the same fees for his services in executing the same, 
to be collected in the same manner. 

§ 77. Return of warrant for collection of taxes on debts owing 
to nonresidents; neglect to make return.— If any sheriff shall 
neglect to return any such warrant as directed therein, or to 
pay over any money collected by him in purstiance thereof, he 
shall be proceeded against in the supreme court by attachment 
in the same manner, and with like effect, as for similar neglect 
in reference to an execution issued out of the supreme court in a 
similar action, and the proceedings therein shall be the same 
in all respects. If any such warrant shall be returned unsatisfied, 
wholly or partly, the county treasurer may obtain an order from 
a judge of the supreme court of the district, or a county judge of 
the county, of such treasurer, issuing the warrant, requiring such 
nonresident or any person having property of such nonresident 
or indebted to him, to appear and answer concerning the prop- 
erty of such nonresident. The same remedies and proceedings 
may be had in the name of such county treasurer or comptroller 
before the officer granting such order, and with a like effect, as 
are provided by Ha in proceedings against a judgment debtor 


34 


supplementary to execution agaivst him, returned wholly or in 
part unsatisfied. The expenses of a county treasurer, and such 
compensation as the board of supervisors may allow him for his 
services under this section, and for making and transmitting to 
the assessors of the several towns of his county an abstract or 
copy of the statements of the agents of nonresident creditors, 
shall be a county charge. _ 

§ 78. Remedy of tenant for taxes paid by him.— If a tax upon 
real property shall have been collected of any occupant or tenant, 
and any other person, by agreement or otherwise, ought to pay 
such tax, or any part thereof, such occupant or tenant shall be 
entitled to recover, by action, the amount which such person 
ought to have paid; or to retain the same from any rent due or 
accruing from him to such person for the land so taxed. 

§ 79. Payment of taxes on part of lot— The collector shall 
receive the tax on part of any lot, piece or parcel of land charged 
with taxes, provided the person paying such tax shall furnish 
such particular specification of such part, and in case the tax on 
the remainder thereof shall remain unpaid the collector shall 
enter such specification on his return to the county treasurer, 
clearly showing the part on which the tax remains unpaid, 
and if the part on which the tax shall be so paid shall be an 
undivided share; the person paying the same shall state to the 
collector who is the owner of such share, and the collector shall 
enter the name of such owner on his account of arrears of taxes,. 
and such share shall be excepted in case of a sale for the tax on 
the remainder. 

§ 80. Payment of taxesonstatelandsin forest preserve.— The 
treasurer of the state, upon the certificate of the comptroller as 
to the correct amount of such tax, shall pay the tax levied upon 
state lands in the forest preserve, by crediting to the treasurer 
of the county in which such lands may be situated, such taxes, 
upon the amount payable by such county treasurer to the state 
for state tax. No fees shall be allowed by the comptroller to 
the county treasurer for such portion of the state tax as is so 


paid. 


35 


§ 81. Fees of collector. — On all taxes paid within thirty days 
from the date of notice that he has received the.roll, the col- 
lector shall be entitled to receive, if the aggregate amount shall 
not exceed two thousand dollars, two per centum, and otherwise 
one per centum, in addition thereto. On all taxes collected after 
the expiration of such period of thirty days, the collector shall be 
entitled to receive five per centum in addition thereto. The col- 
lector shall be entitled to receive from the county treasury two 
per centum as fees for all taxes returned to the county treasury 
as unpaid. 

§ 82. Return by collector of unpaid taxes.— Every collector 
who makes and delivers to the county treasurer an account of 
unpaid taxes, upon the tax-roll annexed to his warrant, which 
he shall not have been able to collect, verified by his affidavit, 
that the sums mentioned therein remain unpaid, and that he has 
not, upon diligent inquiry been able to discover any personal 
property out of which the same could be collected by levy and 
sale, shall be credited by the county treasurer with the amount 
of such account. In making such return of unpaid taxes, the col- 
lector shall add thereto five per centum of the amount thereof. 
In case such tax is uncollected upon lands assessed to a resi- 
dent he shall also state the reason why the same was not col- 
lected. Such return shall be indorsed upon or attached to said 
roll, and shall be in the form to be prescribed by the state board 
of tax commissioners. Such tax and percentage may be paid 
to the county treasurer at any time before a return is made to 
the. comptroller. 

§ 83. Return when collection has been enjoined.—Any stay, 
lawfully granted by any court of record by injunction‘or other 
order or proceeding, of the collection of any tax existing at the 
expiration of the period for the collection of the tax under any 
warrant or process in the hands of the collector or other officer 
for the collection thereof, or existing at the time of the expiration 
of the term of office of the collector or officer holding such war- 
rant, shall operate as an extension of the time within which such 
collector or other officer may collect such tax until such stay is 
terminated and for the period of thirty days thereafter. As to 


86 


all other taxes to be collected under any such warrant or process, 
the collector or officer holding the warrant or process shall make 
a return thereof within the time prescribed by law. 

§ 84. Payment of money collected.— Every collector shall, 
within one week after the time prescribed in his warrant for the 
payment of the moneys directed therein to be paid, pay to the 
officers and persons specified therein, the sums required in such 
warrant to be paid to them respectively. The officers and per- 
sons other than the county treasurer, to whom any such money 
shall be paid, shall deliver to the collector duplicate receipts 
therefor, one of which duplicates shall be filed by the collector 
with the county treasurer and shall entitle him to a credit in the 
books of the county treasurer for the amount therein stated to 
have been received, and no other evidence of such payment shall 
be received by the county treasurer. If any greater amount of 
taxes shall be levied in any town than the town charges thereof, 
and its proportionate share of the state taxes and county charges, 
the surplus shall be paid by the collector to the county treasurer, 
who shall place it to the credit of such town, and it shall go to 
the reduction of the tax upon the town for the succeeding year. 

§ 85. Extension of time for collection.— The county treasurer, 
upon application of the supervisor of any town or common coun- 
cil of any city in his county, may extend the time for collection 
of taxes remaining unpaid to a day not later than May first, fol- 
lowing, in case the collector shall pay over all moneys collected 
by him and make his return of nonresident taxes, and renew his 
bond in a penalty twice the amount of the taxes remaining uncol- 
lected, approved by the proper officers upon filing the same, as 
the original bond is required to be filed, and delivering a certi- 
fied copy thereof to such treasurer. Receivers of taxes who have 
filed a bond as required by statute shall not be required to renew 
their bonds. This section shall not affect any special law re- 
lating to the extension of time for the collection of taxes, nor be 
construed to extend the time for the payment of the state tax 
by the county treasurer, as required by this chapter. 

§ 86. Appointment of collector in case of vacancy.— If a 
person chosen to the office of collector of a town shall refuse to 
serve or be disabled from entering upon or completing the duties 


37 


of his office from any cause, the town board shall forthwith 
appoint a collector for the remainder of the year, who shall give 
the same undertaking, be subject to the same duties and pen- 
alties and have the same powers and compensation as the col- 
lector in whose place he was appointed. The supervisor of the 
town shall forthwith give notice of such appointment to the 
county treasurer. Such appointment shall not exonerate the 
former collector or his sureties from any liability incurred by 
him or them. If a warrant shall have been issued by the board 
of supervisors before the appointment of a collector to fill a 
vacancy or before the appointment of a collector under this 
section, the original warrant, if obtainable, shall be delivered to 
the collector so appointed and shall give him the same powers 
as if originally issued to him. If such warrant is not obtainable, 
a new one shall be issued by the chairman and clerk of the board 
of supervisors of the county, directed to the collector appointed, 
with the same force and effect as if originally issued to him. 
Upon any such appointment, the supervisor of the town or ward, 
if he shall deem it necessary, may extend the time limited for the 
collection of taxes, for a period not exceeding thirty days, and 
forthwith give notice of such extension to the county treasurer. 

§ 87. When sheriff shall execute collector’s warrant.— If the 
collector of any tax district in the State shall neglect or refuse 
to execute an official bond or undertaking as required by law, or 
the supervisor of the town shall refuse or neglect to approve 
and file the same, within the time prescribed by law, and a new 
collector shall not have been appointed within ten days after the 
time when such bond or undertaking should have been filed, the 
board of supervisors shall deliver the tax-roll or a copy thereof 
with the warrant annexed, to the sheriff, who shall give a like 
undertaking as is required from the collector, and who shall then 
proceed with the collection of the taxes levied therein in like man- 
ner as collectors are authorized by law to do, and with like pow- 
ers and subject to the same duties and obligations. Every such 
warrant shall require all payments therein specified to be made 
by the sheriff within sixty days after the receipt of the warrant 
by him. The expense of the collection of such taxes by him, if 
any, over and above the fees lawfully chargeable by the collector, 


38 


shall be audited by the board of supervisors and shall be a charge 
upon the town. 

§ 88. Satisfaction of collector’s bond.—Upon the settlement of 
the account of taxes directed to be collected by a collector in any 
town or city, except in the city of New York, the county treasurer 
shall, if requested, and if the collector shall have fully paid over or 
duly aceounted for all the taxes which he was by law to collect, give 
to such collector or any of his sureties, a written certificate of such 
settlement, duly acknowledged, and upon the filing thereof in, the 
office of the clerk where the undertaking is recorded, ¢he clerk shall 
enter satisfaction of such undertaking which shall thereby be dis- 
charged ; except that in counties containing cities of the first class 
such satisfaction when so entered shall only discharge the lien of 
said bond or undertaking upon the real estate of the collector and 
his sureties, but the liability of the collector and his sureties upon 
such bond or undertaking for a failure upon the part of such col- 
lector to pay over moneys collected by him shall be in no wise im- 
paired. 

Am/’d by ch. 821 of 1899. 

§ 89. Unpaid taxes on resident real property to be reas- 
sessed.— When the tax on any real property, not assessed as non- 
resident, is returned as unpaid and so remains, the county treas- 
urer shall, during the month of July, furnish to a supervisor of 
the tax district in which such real property is located, a certified 
abstract of the tax-roll relating to such unpaid taxes, and such 
supervisor, before the delivery of the assessment-roll of such tax 
district to the collector, shall add a description of such real prop- 
erty to the assessment-roll of the then current year in the part 
thereof relating to nonresident lands, stating that it is a reassess- 
ment of such tax, and shall charge the same therewith. Th- 
amount of such tax shall bear interest at the rate of eight per 
centum per annum from the time it was returned to the county 
treasurer as unpaid until paid, or until the sale of such property 
to satisfy such tax by the county treasurer, or if the property is 
located in a county embracing a portion of the forest preserve, 
until the returns of such unpaid tax to the comptroller. Thcre- 
after it shall be regarded for all purposes of assessment and col- 
lection, as a nonresident tax for the year in which such descrip- 
tion is added. Such description shall conform to the direction 
of the state board of tax commissioners. If necessary, the 
county treasurer may cause proper surveys and maps to be made 
to enable such lands to be sold by description sufficient to convey 
title. 


39 


§ 90. Payment to creditors of the county.— Each county treas- 
urer shall pay to the creditors of the county from the moneys 
paid to him by the collectors of taxes of the several towns 
therein, such sums and in such manner as the board of super- 
visors of the county direct. 

§ 91. Paymentof state tax.—The comptroller shall charge each 
county treasurer with the amount of the state tax levied on his 
county, except the tax for schools, crediting him with his fees, if any, 
but no fees shall be allowed by the comptroller for such portion of 
the state tax as is credited by him for unpaid non-resident taxes. 
The county treasurer of each county shall, after retaining his fees 
thereon, at the rate of one per centum thereof, which shall not, how- 
ever, in any case exceed fifteen hundred dollars, for all taxes for 
state purposes, including schools, pay the state tax to the treasurer 
of the state, as follows: One-third thereof on or before the fifteenth 
day of February, one-third thereof on or before the fifteenth day of 
April, and, unless otherwise provided by law, the balance thereof 
on or before the fifteenth day of May in each year, and notify the 
comptroller of such payment. If there are not sufficient funds in the 
county treasury standing to the credit of any town to pay the state 
tax chargeable thereto, the treasurer shall borrow sufficient money 
upon the credit of the county and charge the same against such town, 
with interest thereon, until the same is paid. If any county treas- 


urer shall not pay over the state tax as herein directed, the comp- 
troller shall charge on all sums withheld such rate of interest as 
shall be sufficient to repay all expenditures incurred by the state in 
borrowing money equivalent to the amount so withheld, and such 
additional rate as he shall deem proper, not exceeding ten per cen- 
tum, from the dates hereinbefore provided for such payments in each 
year, which shall be regarded as funds in the hands of the county 


treasurer belonging to the state and for which his sureties and county 
shall be liable. The fees of the county treasurer for collecting and 
paying over the school tax shall be allowed and paid by the super- 
intendent of public instruction. ' 

[Am'd, ch. 861 of 1898.] 

§ 92. Accounts of county treasurer with comptroller.— The 
comptroller shall state annually on June first, the account of 
each county treasurer, and if any part of a state tax is unpaid at 
that date, the comptroller shall transmit by mail to the county 
treasurer a copy of such accounts and a requisition that he must 
pay the balance due the state within thirty days, and if the tax 


40 


is not paid within such time, the comptroller shall, unless he is 
‘ satisfied by due proof that the treasurer has not received such 
balance, and has used due diligence in collecting the same, forth- 
with deliver a copy of the account to the attorney-general, who 
shall take the necessary proceedings to collect the same of the 
county treasurer or his sureties or otherwise, with interest as 
provided by the last preceding section. The comptroller may 
also, in his discretion, direct the board of supervisors of the 
county to institute the necessary proceedings on the undertak- 
ing of such county treasurer and his sureties. The comptroller 
shall also transmit to the board of supervisors on or before 
October tenth, a statement of account between his office and the 
county treasurer. 

§ 93. Losses by default of collector or treasurer.— All losses 
sustained, and all deficiencies in any taxes, or in the payments 
to be made therefrom, by reason of the default of any collector, 
shall be chargeable to the town, or city of which he is collector. 
If occasioned by the default of the treasurer of any county in 
the discharge of his official duties, such losses shall be chargeable 
to such county. Any judgment against such treasurer for any 
such loss or deficiency on account of the state tax upon which 
an execution shall have been issued and returned unsatisfied 
shall be conclusive as to the fact of such loss or deficiency, and 
the amount of such deficiency shall thereupon become a charge 
against such county, and the board of supervisors thereof shall 
add all such losses or deficiencies to the next year’s taxes of such 
town, city or county, and levy the same thereon, 


40a 


§ 94. Receipts for taxes,—The collector shall deliver a 
receipt to each person paying a tax, specifying the date of 
such payment, the name of such person, the description of 
the property as shown on the assessment-roll, the name of 
the person to whom the same is assessed, the amount of such 
tax, and the date of the delivery to him of the assessment- 
roll on account of which such tax was paid. For the purpose 
of giving such receipt, each collector shall have a book of 
blank receipts, so arranged that when a receipt is torn 
therefrom a corresponding stub will remain. The state 
board of tax commissioners shall prescribe the form of such 
receipts, stubs and books and they shall be furnished to 
the collector by the board of supervisors, at the expense 
of the county. At the time of giving such a receipt, the 
collector shall make the same entries on the corresponding 
stub as are required tobemadeonthe receipt. Such book 
shall be subject to public inspection and shall be filed by 
the collector with his return, together with the assessment- 
roll in the office of the county treasurer. 

[Am’d, ch. 489, 1897.] 


§ 95. Article, how applicable.— This article shall apply 
to all the cities or towns of the state, in so far as the mat- 
ters herein provided for do not conflict with the special and 
local laws of such cities or towns. 

[Added ch 489, 1897,] 


ARTICLEVY; 
Collection of Nonresident Taxes. 


Section 100. Return of unpaid nonresident taxes, 
101. Rejection of taxes. 
102. Admission of nonresident taxes by comptroller 


and its effect. 


ain 4 sth } E04 
il Fabel? i“ a ioe 
vay 





41 


Section 103. Payment to the county treasurer of excess of arrears 

credited. 

104. Cancellation of tax by comptroller. 

105. Transmittal of statement of cancelled taxes to 
board of supervisors. 

106. Correction of imperfect descriptions. 

107. Nonresident taxes, when and how paid the comp- 
troller. 

108. Reduction of overcharges. 

109. Overpaid taxes. 


§ 100. Return of unpaid nonresident taxes.— The collector 
shall return the original assessment-roll to the county treasurer 
and when the treasurer finds an account of unpaid nonresident 
taxes, or unpaid taxes on corporations, received from a collector 
to be a true transcript of such original assessment-roll to which 
the collector’s warrant is attached, he shall add to it a certificate 
that he has examined and compared the account with such roll 
and found it to be correct, and after crediting the collector with 
the amount thereof, he shall, except in Saint Lawrence, Lewis and 
Oneida counties, in case his county embraces a portion of the forest 
preserve, before the first day of April next ensuing, transmit such 
account, affidavit and certificate to the comptroller, who may before 
acting thereon return any such account to the county treasurer for 
correction, who shall make such correction and return to the comp- 
troller in one month thereafter, or as the comptroller may otherwise 
direct. 

[Am’d, ch. 362 of 1898.] 

§ 101. Rejection of taxes.— The comptroller shall examine 
every account of arrears of taxes on lands of nonresidents re- 
ceived from the county treasurer and reject all taxes entered 
therein, found to be erroneous, or charged on lands imperfectly 
described, and shall annually on or about September first, trans- 
mit to each county treasurer a transcript of the taxes of the pre- 
ceding year in any tax district of his county, which shall have 
been rejected for any cause, with the grounds of such rejection. 

§ 102. Admission of nonresident taxes by comptroller and its 
effect.— The comptroller shall admit all such taxes, properly 
assessed, and credit the county treasurer therewith, and such 
account, when accepted by him, shall be deemed conclusive 


49 


‘evidence of the regularity and validity of all taxes therein so 
admitted, and all prior proceedings in assessing the lands and 
levying and collecting such taxes, except when it shall be satis- 
factorily proven to the comptroller that any such tax was paid 
in the county, or that there was no legal right to levy the same, 
or that it arose from a double assessment, the tax levied on one 
of whict. has been paid. 

§ 103. Payment to the county treasurer of excess of arrears 
credited— If the arrears of taxes on lands of nonresidents 
credited to the treasurer of any county by the comptroller shall 
exceed the state tax in such county, the comptroller shall pay 
such excess, or the whole amount of such arrears, if there be no 
state tax, after deducting therefrom any balance due from the 
county, to the county treasurer, and the whole amount of such 
arrears and taxes shall thereafter belong to the state and be 
collected for its benefit. 

§ 104. Cancellation of tax by comptroller.— The comptroller 
shall cancel any tax credited to a county upon the books in his 
office, which he shall discover after the transmission of the annual 
transcript of rejected taxes of such county to the county treas- 
urer, to be erroneous, or charged on lands imperfectly described, 
and charge such taxes to the county in which such lands shall lie, 
with the interest thereon from March first, in the year following 
the levy of the taxes, to February first next after such cancella- 
tion. The comptroller shall cancel any tax returned as unpaid 
if it shall be made to appear to him that previously to such 
return it was paid to the collector or county treasurer, and if it 
shall also have been paid into the state treasury, he shall cause 
it to be repaid out of the treasury to the person by whom such 
payment shall have been made. 

§ 105. Transmittal of statement of canceled taxes to board 
of supervisors.— The comptroller shall transmit a transcript of 
the returns of all taxes canceled, with the addition of interest 
thereon, to the county treasurer, who shall deliver a copy thereof 
to a supervisor of the tax district in which such taxes were 
assessed, by whom it shall be returned to the board of supefvisors 
at their next annual meeting. If such tax district shall have 
been divided since the assessment, the county treasurer shall 


43 


deliver such transcript to the board of supervisors at their next 
annual meeting. If any such cancellation was by reason of the 
tax having been paid before the same was returned by the county 
treasurer, such treasurer, shall present the transcript to the 
board of supervisors of the county, and the amount of such tax, 
with the interest, shall be collected by such board of the collector 
or the county treasurer who made the erroneous returns, and 
shall be paid into the state treasury. 

§ 106. Correction of imperfect descriptions.*-The supervisor 
of the tax district in which any lands are situated, upon which 
a tax shall have been rejected by the comptroller, or shall have 
been canceled and charged to the county to which it had pre- 
viously been credited, shall add to the assessment-roll of the tax 
district in which the land is situated for the year during which a 
transcript of the returns of such taxes shall have been forwarded 
by the comptroller to the county treasurer, an accurate descrip- 
tion of such lands, if he can obtain the same, the correct amount 
of taxes thereon, the tax of each year and each kind of tax sepa- 
rately, and shall furnish the comptroller with all such maps and 
surveys of such lands as shall be required by him. Such super- 
visor may, if necessary, cause a survey and map of each lot or 
parcel returned for more perfect description to be made, and the 
expense of such survey and map shall be a town charge. The 
board of supervisors shall direct the collection of such taxes so 
added to such assessment-roll, and they shall be considered the 
taxes of the year in which the description shall be perfected. 
If any such supervisor shall not fully comply with the provisions 
of this section the comptroller shall not thereafter admit, but 
shall reject, all such reassessed, canceled or rejected taxes as 
may be returned to him. If such taxes are not levied upon such 
jands as herein required, the board of supervisors shall cause the 
same, with interest thereon, to be levied upon the tax district in 
which originally assessed, and collected with the other taxes of 
the same year. If the tax district shall have been divided since 
such assessment, such taxes and interest shall be apportioned 
by the board of supervisors among the tax districts included in 
the limits of such original tax districts in such equitable manner 
as it may deem proper. 





* Compare with L. 1855, ch. 427, § 19, post. 


44 


§ 107. Nonresident taxes, when and how paid to comp- 
troller. —- The comptroller shall, at any time after August first, 
next after receiving statement thereof from the county treasurer, 
furnish any person desiring to pay the taxes on any parcel of 
land, a certificate of the amount of such taxes, interest and 
charges, and the State treasurer may receive payment therefor 
upon such certificate, which shall be countersigned by the comp- 
troller and entered in the books of his office. Such interest shall 
begin August first, of such year, and be at the rate of ten per 
centum per annum. Any person claiming a divided or undivided 
part in any parcel may pay to the State treasurer any part of 
the amount due thereon, proportionate to the share or interest 
claimed by him, on the certificate of the comptroller. The re- 
maining tax and charges shall be a lien on the residue of the 
land or interest only. If the land has been subdivided since the 
assessment, the comptroller may require a map of the subdivi- 
sions. Any person may pay the tax for any one year on any 
tract or lot of land without paying the tax of any other year. 

§ 108. Deduction of overcharges.— If any tract or lot of land 
shall have been returned as containing a greater quantity of 
land than it actually contained, the amount overcharged shall 
be deducted. If the tax shall have been paid according to such 
return, the overcharge shall be refunded out of the treasury 
upon the production to the comptroller of satisfactory proof of 
the quantity actually contained in each tract or lot at the time 
of the assessment. No such overcharge shall be cancelled nor 
such over-payments refunded, unless application shall be made 
to the comptroller before the sale of such lands, and within six 
years after the assessment. If the whole amount of the tax shall 
have been paid to the county treasurer out of the state treasury, 
the comptroller shall charge the amount so refunded with 
interest and charges thereon to the treasurer of the county to 
which the tax was returned, and shall transmit an account 
thereof to him. The county treasurer shall deliver such account 
to the board of supervisors at their next annual meeting, which 
shall cause the amount thereof to be added to the taxes of the 
tax district in which the tax was assessed, and when collected it. 
shall be paid into the treasury of the county. 


45 


§ 109. Overpaid taxes.— If it shall satisfactorily appear to the 
comptroller that the amount of any tax has been paid, and after- 
wards other money has been paid into the state treasury on 
account of such tax or that the amount of any tax has been over- 
paid to the treasurer of the state, he may draw his warrant on 
the treasury for the amount paid in excess of the tax due, in 


favor of the person paying the same. 


ARTICLE VI. 


Sale by Comptroller for Unpaid Taxes and Redemption of 


Section 120. 
121. 
122. 
128. 
124. 


125. 
126. 
127. 
128. 
129. 
130. 
131. 
132. 
133. 
134. 
135. 
136. 


137. 


138. 
139. 
140. 
141. 
142. 
143. 


Lands. 


Notice of sale. 

Maps to be furnished comptroller. 

Sale, how conducted. 

Purchases by comptroller, for state or county. 

Withdrawal from sale of lands upon which the state 
has a lien. 

Payment of bids and certificate of purchase. 

New certificate upon setting aside sale. 

Redemption of lands. 

Redemption of lands conjointly assessed. 

Prohibition of the despoliation of lands sold. 

Notice of unredeemed lands. 

Comptroller’s deed. 

Effect of former deeds. 

Possession of lands by the state. 

Notice to occupants. 

Certificate of nonredemption and completion of title. 

Redemption by occupant and certificate of redemp- 
tion. 

Redemption by occupant before notice and effect 
of failure to redeem. 

Lien of mortgage not affected by tax sale. 

Redemption by mortgagee before notice. 

Cancellation of sales. 

Setting aside cancellation of sale. 

Expenses of sale. 

Payment of moneys into state treasury. 


40 


§ 120. Notice of sale.— The comptroller may sell any lancs 
heretofore or hereafter returned to him for nonpayment of any 
tax thereon, if such tax and the interest thereon, or any part 
thereof shall remain unpaid for one year after February first, 
following the year in which the tax was levied. He shall make 
out a list of all such lands in any county and transmit to the 
county treasurer thereof at least eighteen weeks before the com- 
mencement of the sale, a number of copies of such list sufficient 
to furnish five copies to the county treasurer, two copies to the 
county clerk and two copies to the clerk of each town and city 
in which such lands are situated. The county treasurer shall 
transmit the same to such officers. The comptroller shall pub- 
lish such list with a notice, that on a day to be specified therein 
and the succeeding days, so much of such lands as may be neces- 
sary to discharge the taxes, interest and charges due thereon at 
the time of sale, will be sold at public auction at the capitol in 
the city of Albany. Such list shall be inserted in two news- 
papers published in such county, once in each week for twelve suc- 
cessive weeks prior to the commencement of the sale, and in the 
body of the newspapers and not in a supplement. If there are 
not two newspapers published in the county, the publication 
shall be in two newspapers which the comptroller shall deter- 
mine to be most generally circulated in the county. Due 
proof of the publication of such list and notice in each news- 
paper shall be made and filed in the office of the comptroller 
within twenty days after the last publication. The expense of 
printing, publishing and transmitting such list shall be audited 
by the comptroller and paid out of the state treasury. No 
error ia the description of the lands in any list published in any 
newspaper shall render any sale void or in any manner affect its 
validity. . 

§ 121. Maps tobe furnished comptroller.——The comptroller 
may apply to the supervisor of any town for maps of any tract 
of land returned from such town for nonpayment of taxes, if he 
deem it necessary in order to test the correctness of the descrip- 
tion thereof, preparatory to a sale of such lands, and the super- 
visor shall furnish such maps at the expense of the town, if they 


47 


can be procured; if not, he shall furnish such descriptions of che 
lands as he can obtain, with a statement of the quantity in each 
subdivision, if the same is divided. The treasurer of every 
county shall, on receiving a list of lands to be sold at a state sale 
transmit to the comptroller at least one month before any state 
tax sale, a certified list of all lands bid in at any tax sale, in the 
name of such county, or transferred to such county upon any 
such sale, or to which the county may have acquired a tax title, 
the deed for which has not been recorded in the office of the 
clerk of the county, which may then be liable to be sold at such 
sale. Every county clerk shall, on receipt of a list of the lands 
therein liable to be sold at any state tax sale, and at least one 
month before the sale, transmit to the comptroller a certified list 
of all lands the conveyances of which are on record in his office, 
then owned by such county, and liable to be sold at such sale. 

§ 122. Sale, how conducted.— On the day mentioned in the 
notice of sale the comptroller shall commence the sale of the 
lands specified in the lists annexed to the notice, and continue 
the sale from day to day, until so much of each parcel shall be 
sold as will be sufficient to pay all the taxes thereon for the 
years for the taxes of which such sale shall be made, with the 
interest and charges thereon. In case no purchaser bids the 
amount due on any lot or parcel, the comptroller is authorized 
to bid in such lot or parcel for the state. The comptroller may, 
in his discretion, decline to receive any bid on any parcel of land, 
if in his opinion, it is made by or for any person not acting in 
good faith, and any such land shall be sold at such sale the same 
as if such bid had not been made thereon. And in case the land 
is located in a county outside the forest preserve, the comp- 
troller may sell and assign the certificate therefor at any time 
before the expiration of the period for redemption, on such 
terms as to him shall seem for the best interests of the state. 

§ 123. Purchases by the comptroller for state or county,— 
The comptroller shall bid in for the state all lands of 
the state, and also all lands which may have been bid in 
by or for the state at any tax sale which has not been can- 
celed, or from which said lands have not been duly re- 


deemed, liable to be sold at any tax sale held by hin, 
or lands that are then mortgaged to the commissioners for 


48 


loaning certain moneys of the United States and for each 
county, all lands belonging to such county Hable to be sold at 
such sale, and also all lands which may have been bid in 
by or for such county at any tax sale which has not been 
canceled or from which said lands have not been duly 
redeemed; and to reject any and all bids made for any of 
such lands. The comptroller shall make certificates of sales 
for alllands so bid in by him, deseribing the lands purchased 
and specifying the time when a deed therefor can be ob- 
tained. Such purchases shall be subject to the same right 
of redemption as purchases by individuals; and if the land 
so sold shall not be redeemed, the comptroller’s deed there- 
for shall have the same etiect and become absolute in the 
same time, and on the performance of the like conditions, 
as in the case of sales and conveyances to individuals. 
The comptroller shall charge to each county, on the books 
of his office, the amount for which it may be liable, by rea- 
son of any purchase made in accordance with this section, 
and such amount shall become due on the last day of each 
tax sale, and shall be payable in the same manner as the 
state tax is required by law to be paid. The comptroller 
shall, as soon as practicable, after each tax sale, transmit 
the certificates of sale for such lands to the treasurer of 
each of such counties, on receipt of which the county treas- 
urer shall enter the same, intheirproper order, in a book to 


be kept by him for such purpose, and unless otherwise di- 
rected by the board of supervisors of his county, shall have 

full power and authority, until the expiration of one year 
from the last day of such sale, to sell and assign any of 
such certificates for any land not at the time owned by 
his county, on payment ‘therefor, into the county treasury, 

of the amount for which the land described therein was sold 
at such tax sale, with interest thereon, from the date of such 
tax sale to the date of such sale and assignment by him. Ali 
such sales and assignments shall be duly and fully entered 
by such county treasurer in such book, which book shall be 
a ‘part of the records of the county. If any such tax sale 
certificate shall not have been sold or assigned by the 
respective county treasurers on or before the expira- 
tion of one year from the last day of such sale, each of 
such county treasurers shall then transmit such unsold 


49 


certificate or certificates to the comptroller, who shall issue to 
the board of supervisors of each county, respectively, a deed or 
deeds for all of the lands described thereon then remaining 
unredeemed, or the sale for which has not been cancelled. The 
title thus acquired by the boards of supervisors shall be held 
by them in trust for their respective counties, and may be dis- 
posed of by them at such times and on such terms as shall be 
determined by a majority of such board at any regular or 
special meeting thereof. 

[Am’d, ch. 238 of 1897.] 

§ 124. Withdrawal from sale of lands upon which the state 
has a lien. — No land against which the people of the state of 
New York hold a bond or lien for any part of the purchase price 
thereof shall be sold, but all such land shall be withdrawn from! 
such sale. The amount of taxes, interest and expenses for which 
it may be liable to sale as shown by the comptroller’s book of 
sales shall be charged against each lot, piece or parcel of such 
land in the books in the comptroller’s office in which the accounts 
of school funds and other bonded lands are kept, and the state 
treasurer shall, on the receipt of a statement of such amounts, 
charge the same against the respective lots, pieces or parcels of 
land, on which they are due, on the duplicate bond-books kept in 
his office. The holder of the certificate or contract of purchase 
of any such land, may discharge the same from liability in con- 
sequence of such charge, by paying to the state treasurer at any, 
time within two years after the last day of sale from which such! 
lands were withdrawn, the amount of such charges with interest 
thereon at the rate of ten per centum annually. If such payment 
is not made, the comptroller shall, at the expiration of such two, 
years, state an account of the indebtedness against each lot, 
piece or parcel of such land, with the addition of thirty-seven 
and one-half per centum thereto, and: the amount of principal 
and interest due on the bond or lien thereon, to the commissioners 
of the land office, who may thereupon, if default shall be made 
in the payment of such bond, direct the comptroller to put the 
same in suit, or shall direct the state engineer and surveyor to 
again sell the lands against which such indebtedness remains. 
Upon any sale thereof, all previous payments made on account 

‘ 


50 


of such land shall be forfeited to the people of the state. Ne 
conveyance of any such lands shall be made to any purchaser, 
until all such taxes and expenses charged against the same on 
such bond-book are paid into the state treasury. 

§ 125. Payment of bids and certificate of purchase.— Every 
purchaser at any sale of lands by the comptroller under this 
article shall pay the amount of his bid to the state treasurer 
within forty-eight hours after the last day of sale. Upon the 
payment of a bid to the comptroller he shall give to the pur- 
chaser a written certificate, describing the lands purchased, the 
sum paid and the time when the purchaser will be entitled to 
a deed. 

§ 126. New certificate upon setting aside sale—HIf a pur- 
chaser shall not have paid his bid, or the same shall not have 
been collected from him at the expiration of one month from 
the conclusion of the sale, at which the bid was made, the comp- 
troller may set aside the sale of land for which the bid was 
made, and all the rights of the purchaser under such bid shall 
thereby be extinguished, and the comptroller shall issue a cer- 
tificate of such sale if the land be in a county including a por- 
tion of the forest preserve, to the people of the state. If said 
land be in a county not including any portion of the forest pre- 
serve, such certificate shall be issued to any person who will 
pay the same amount as would be payable by the original pur- 
chaser in case the sale had not been set aside. If such certifi- 
cate shall not have been sold within three months from the date 
of such sale he shall transfer the same to the people of the state. 
If the transfer be to the people, the whole quantity of land 
liable to sale for the purchase-money mentioned in the certifi- 
cate shall be covered by such purchase, the same as if no person 
had offered to bid therefor at the sale. The change of purchaser 
made pursuant to this section and the time when made shall be 
noted in the sales book, and the certificate issued shall confer 
the same right upon the state as it would have acquired had 
the land been bid in for it at the sale. 

§ 127. Redemption of lands.— The owner or occupant of any 
lands sold by the comptroller for taxes, or any other person 


51 


having an interest therein at the time of the sale, may redeem 
the same from such sale at any time within one year after the 
last day of the sale, by paying to the state treasurer, on the 
certificate of the comptroller for the use of the purchaser, his 
heirs or assigns, the sum mentioned in the certificate of sale | 
therefor, with interest thereon at the rate of ten per centum 
per annum, after the date of such certificate of sale. The 
purchaser of any wild, vacant or unoccupied land at any such 
sale, or his assigns, shall not enter upon or exercise acts of 
ownership on such land, until the expiration of one year allowed. 
for the redemption thereof from such sale. A person having an 
interest in an undivided part of any tract, lot or piece of land 
so sold, or in an undivided share in any tract or lot of 
land out of which an undivided part shall have been sold, may 
redeem such undivided part or share by paying such propor- 
tion of the purchase-money and interest as shall be in pro- 
portion to the part or share of the lands sold which he shall claim. 
Every person having an interest in a specific part of any tract, lot 
or piece of land, so sold, or lot of land out of which an undivided 
part may have been sold for taxes charged on the whole tract 
or lot, may redeem such specific part by paying such propor- 
tion of the purchase money and interest as his quantity of acres 
shall bear to the whole quantity of acres sold, or to the whole 
quantity taxed. Any person claiming a specific part of any 
tract or lot of land, out of which a specific part belonging to scme 
other person shall have been sold for taxes charged on the whole 
tract or lot, may exonerate himself from all liability to con- 
tribute to the owner of the part sold, by paying to the comptroller 
at any time before the expiration of the time allowed for the re- 
demption thereof, such proportion of the purchase-money and 
interest as his quantity of acres shall bear to the whole quantity 
taxed, and such payment shall operate as a redemption of lus 
proportionate part of the lands sold according to the amount paid. 
Upon a partial redemption under this section, the quantity sold 
shall be reduced in proportion to the amount paid on such partial 
redemption and the comptroller shall convey accordingly. 

§ 128. Redemption of lands conjointly assessed.— If the lands 


52 


of one person shall be sold for taxes assessed conjointly on his 
lands and lands of another, and the latter shall not pay his due 
proportion required for the redemption of his lands, the former 
may redeem the same on paying to the comptroller the purchase- 
money and interest, and he shall be entitled to recover, after the 
expiration of the time allowed for redemption, from the other 
person whose lands were assessed with his, a just proportion of 
the redemption moneys paid, with interest. If the lands vf one 
person so sold for taxes assessed conjointly on his lands and the 
lands of another person, shall not be redeemed, and they shall 
be conveyed by the comptroller, the former may recover from 
the latter the same proportion of the value of the lands sold and 
conveyed, that the latter ought to have paid of the tax and 
interest and charges for which the land shall have been sold. 
Every judgment obtained under this section shall have priority 
as against the lands of the defendant therein, on which the tax 
was assessed, and for which such proportionate part ought to 
have been paid, over all mortgages and judgments, if at the 
time of docketing such judgment the plaintiff cause an entry to 
be made by the clerk in the docket thereof, specifying that such 
judgment has priority as a lien-on certain lands, over mortgages 
and other judgments, pursuant to the tax law, which entry shall 
be a part of such docket. In all actions under this section, the 
certificate of the state treasurer, countersigned by the comp- 
troller, stating the facts in relation to such redemption, or sale 
and conveyance, shall be presumptive evidence cf all facts 
therein stated. 

§ 129. Prohibition of the despoliation of lands sold.— Neither 
the owner, occupant nor any other person shall have the right 
to despoil any lands sold for taxes by the comptroller of their 
value, by the removal of buildings or by cutting, removing or 
destroying timber, or other valuable products, growing, existing 
or being thereon at the time of sale. The purchaser of any wild, 
vacant, or unoccupied land at the sale thereof by the comptroller, 
whose bid therefor shall have been fully paid, or his assigns or 
representatives may at any time before obtaining his deed, cause 
to be served a notice on any person despoiling such lands or inter- 


53 


ested in such despoliation, either personally or by leaving the 
same at the residence of such person, or with any member of his 
family of suitable age and discretion. The notice shall describe 
such lands, substantially as sold, shall state that it was sold for 
taxes by the comptroller, and that an action to recover the value 
of the buildings, timber or other products destroyed or removed 
therefrom, after the date of sale thereof, will be instituted 
against all persons concerned in such despoliation. If such lands 
shall not be redeemed, every person engaged or interested in 
making such despoliation, upon whom service of the notice shall 
have been made, shall be liable to pay to the holder of the tax 
sale certificate therefor the full value of any building so de- 
stroyed or removed therefrom, and of all the timber, bark, or 
other products so cut or destroyed or removed therefrom, from 
the date of the sale of such land to the termination of such 
action, and may be restrained by injunction from committing 
any waste thereon, 

§ 130. Notice of unredeemed lands.— The comptroller shall, 
at least three months before the expiration of the one year 
allowed for the redemption of lands sold by him for taxes, cause 
a notice to be published once in each week for at least six weeks 
successively, the last publication to be at least six weeks before 
expiration of the year, in the newspapers designated by the 
board of supervisors of the county in which such lands are 
situated, to publish the session laws, containing a list of the 
lands in such county sold for taxes and unredeemed, specifying 
particularly every parcel unredeemed, and the amount necessary 
to redeem the same, calculated to the last day in which such re- 
demption can be made, and stating that, unless such lands are 
redeemed by a certain day, they will be conveyed to the pur- 
chaser. If more than two newspapers in any county are desig- 
nated in pursuance of law to publish the session laws, such pub- 
lication shall be made in two of the newspapers so designated to 
be selected by the comptroller, representing different political 
parties. If no newspaper shall have been so designated in any 
county such publication shall be made in two newspapers in the 
county, to be selected by the comptroller, and if there shall not 


54 


be two newspapers published in the county, then in two new* 
papers which the comptroller shall determine to be most gener- 
ally circulated in such county, representing each of the political 
parties casting the largest number of votes therein at the general 
election next preceding such designation. The expense of such 
publication shall be audited and paid by the board of supervisors 
of the county in which such lands are situated. 

§ 131. Comptroller’s deed.—After the expiration of one year 
from the time of sale, the comptroller shall execute in the name 
of the people of the state, to the purchaser thereat, his heirs 
or assigns, a conveyance of any lands so sold by him for taxes 
and not redeemed, under his hand and official seal, and witnessed 
by the deputy comptroller, or state treasurer, which shall vest 
in the grantee an absolute estate in fee simple, subject to all 
claims which the state may have thereon for taxes or other liens 
or incumbrances, and which shall be presumptive evidence that 
the sale and all proceedings prior thereto, from and including the 
assessment of the lands sold, and that all notices required by law 
to be given previous to the expiration of the time allowed by | 
law for the redemption thereof, were regular and in accordance 
with all the provisions of law relating thereto. After two years 
from the date of such conveyance such presumption shall be con- 
clusive. The comptroller may receive evidence of the loss or 
wrongful detention of any certificate, and on satisfactory proof 
of the fact may execute and deliver a deed to such person as may 
appear to be the rightful owner of such certificate. Every certificate 
of conveyance executed by the comptroller under this act may be 
recorded in the same manner and with like effect as a conveyance 


of real estate properly acknowledged or proven. 
[Am’d, ch. 389 of 1898.] 


§ 182. Effect of former deeds.— Every such conveyance here- 
tofore executed by the comptroller, county treasurer or county 
judge and all conveyances of the same lands by his grantee or 
erantees therein named, which have for two years been recorded 
in the office of the clerk of the county in which the lands con- 
veyed thereby are located, and all outstanding certificates of a 
tax sale heretofore held by the comptroller, that shall have 
remained in force for two years after the last day allowed by 
law for redemption from such sale, shall be conclusive evidence 
that the sale and proceedings prior thereto, from and including 
the assessment of the lands, and all notices required by law to be 


55 


given previous to the expiration of the time allowed for redemp- 
tion, were regular and were regularly given, published and served 
according to the provisions of all laws directing and requiring 
the same or in any manner relating thereto, but all such con- 
yeyances and certificates, and the taxes and tax sales on which 
they are based, shall be subject to cancellation, by reason of the 
payment of such taxes, or by reason of the levying of such taxes 
by a town or ward having no legal right to assess the land on 
which they are laid, or by reason of any defect in the proceedings 
affecting the jurisdiction upon constitutional grounds, on direct 
application to the comptroller, or in an action brought before a 
competent court therefor; provided, however, that such applica- 
tion shall be made, or such action brought, in the case of all sales 
held prior to the year eighteen hundred and ninety-five, within 
one year from the passage of this act; and in the case of the sale 
of eighteen hundred and ninety-five and of all sales hereafter 
held, that such application shall be made, or such action brought, 
within five years from the expiration of the period allowed by 
law for the redemption of lands sold at the particular sale sought 
to be cancelled. 

§ 1338. Possession of lands by the state——The comptroller 
may advertise once a week, for at least three weeks successively, 
a list of the wild, vacant and forest lands to which the state 
holds title, from a tax sale or otherwise, in one or more news- 
papers to be selected by him, published in the county in which 
the lands are situated, and from and after the expiration of such 
time, all such wild, vacant and forest lands are hereby declared 
to be and shall be deemed to be in the actual possession of the 
comptroller, and such possession shall be deemed to continue 
until he has been dispossessed by the judgment of a court of 
competent jurisdiction. 

§ 134. Notice to occupants.—If any lot or separate tract of 
land sold for taxes by the comptroller and conveyed, or any 
part thereof shall, at the time of the expiration of one year 
given for the redemption thereof, be in the actual occupancy of 
any person, the grantee to whom the same shall have been con- 
veyed, or the person claiming under him shall within one year 
from the expiration of the time to redeem, serve a written notice 


56 


on the person occupying such land, either personally or by 
Jeaving the same at the dwelling-house of the occupant, with a 
person of suitable age and discretion belonging to his family. 
The term “ occupant ” shall be construed to mean a person who has 
lawfully entered upon the land so occupied, and is in possession of 
the same to the exclusion of every other person. And the term 
“ occupancy” shall mean the actual lawful and exclusive use 
and possession of such lands and premises by such an occupant. 
The notice shall state in substance, the sale and conveyance of 
the land, the person to whom made, the amount of consideration 
money mentioned in the conveyance, with the addition of 
thirty-seven and one-half per centum thereon, and of the sum 
paid for the deed, and that unless such consideration money and 
percentage with the sum paid for the deed, shall be paid into the 
state treasury for the benefit of the grantee, within six months 
after the time of filing in the comptroller’s office of the evidence 
of the service of such notice, the conveyance shall become 
absolute and the occupant and all others interested in the land 
be forever barred from all right or title thereto. No conveyance 
made in pursuance of this section shall be recorded until the 
expiration of the time mentioned in such notice, and the evi- 
dence of the service of such notice shall be recorded with such 
conveyance. 

§ 135. Certificate of nonredemption and completion of title. 
—Within one month after the service of any such notice, the 
grantee or person claiming under him, in order to complete his 
title to the land conveyed shall file with the comptroller a copy 
of the notice served, with the affidavit of a person, certified as 
credible by the officer before whom the affidavit is taken, that 
the notice was duly served specifying the mode of service. If 
the comptroller shall be satisfied that the proper notice has been 
duly served, and if the moneys required for the redemption of 
such land shall not have been paid within the six months, he 
shall under his hand and official seal, certify such facts, and the 
conveyance before made shall thereupon become absolute and the 
occupant and all others interested in such lands shall be forever 
barred from all right and title thereto. 


57 


§ 136. Redemption by occupant and certificate of redemp- 
tion.— The occupant, or any other person having an interest 
therein at the time of the sale, may at any time within the six 
months mentioned in such notice redeem such land by paying 
into the treasury the consideration money with the addition of 
thirty-seven and one-half per centum thereon and the amount 
paid for the deed. Every such redemption shall be as eff. ctual 
as if made before the expiration of the year allowed for the re- 
demption of the land sold. In all cases of application for re- 
demptions on the ground of occupancy, in which a part only of 
the separate lot or tract of land thus sold is occupied, the ap- 
plicant shall be allowed to redeem only that particular part of 
the lot or tract sold which shall be actually occupied, used and 
possessed as herein defined, at the time of the expiration of the 
one year given for the redemption thereof; provided, that the no- 
tice required to be served upon such occupant by the purchaser 
at a tax sale, his grantee or person claiming under him, shall, in 
addition to other facts now required to be stated therein, con- 
tain a specific description of the particular part of the lot or 
tract sold which may be redeemed and the amount necessary to 
redeem the same. Such partial redemption may be allowed upsn 
filing in the office of the comptroller, satisfactory evidence of 
such occupancy, and of the extent thereof, and by paying such 
proportion of the consideration money mentioned in the convey- 
ance, with the addition of thirty-seven and one-half. per centum 
of such amount and the further addition of the sum paid for the 
deeds, as the value of the lands and the premises occupied and 
sought to be redeemed bears to the value of the whole quantity 
of land sold; such value to be determined and fixed by the comp- 


troller. 
§ 137. Redemption by occupant before notice and effect of fail- 


ure to redeem.— The occupant of any lot or separate tract of 
land sold for taxes by the comptroller, or any part thereof, or 
any person who had the title thereto or an interest therein at 
time of the sale may, at any time before the service of such notice 
by the purchaser or the person claiming under him and within 
two years from the expiration of the year allowed by-law for the 


58 


redemption thereof and not thereafter, redeem any land so 
_oecupied, by filing in the office of the comptroller, satisfactory 
evidence of the occupancy required, and by paying to him the 
consideration money for which the lands to be redeemed were 
sold and thirty-seven and one-half per centum thereon, with the 
sum paid for the deed, if any. On application for such redemp- 
tion the comptroller may appoint a commissioner to take all 
material evidence offered with reference to the occupation of the 
lands in question. The hearing shall be had in the county where 
the land is situated, on at least ten days’ notice to the party 
applying for the redemption. The commissioner shall haye the 
same power to issue subpoenas and proceed with the examination 
of witnesses under oath, as is had by a referee in a eourt of 
record. His compensation shall not exceed six dollars per day 
and shall be taxed by the comptroller and paid upon his warrant 
by the treasurer. He shall report the testimony taken by him 
with his opinion thereon, to the comptroller for his decision. 
Such occupant or other person shall also pay to the comptroller 
such amounts as may have been paid to the state for subsequent 
taxes thereon, or for redemption from subsequent tax sales 
thereof, and if such lot has been legally exempt from taxation 
for one or more years subsequent to the sale, a sum equal to the 
eross amount of taxes and interest which would have been due 
thereon, if it had been taxed during each of the years it was so 
exempt, on its assessed valuation, and at the rate per centum of 
taxation thereon for the year when last returned to the comp- 
troller’s office. In case of failure to redeem within the time 
herein specified, the sale and conveyance thereof shall become 
absolute and the occupant and all other persons barred forever. 

§ 138. Lien of mortgage not affected by tax sale.— 
The lien of a mortgage, duly recorded or registered at the 
time of the sale of any lands for non-payment of any tax or 
assessment thereon, shall not be destroyed, or in any man- 
ner affected, except as provided in this section. The pur- 
chaser at any such sale shall ‘give to the mortgagee a 
written notice of such sale within one year from the expira- 
tion of the time to redeem, and in case of tax sales hereto- 


59 


fore held, where the time of redemption by mortgagees has 
not expired, within three years from the passage of this act, 
requiring him to pay the amount of purchase-money, with in- 
terest at the rate allowed by law in case of redemption by 
occupants, within six months after giving the notice. Such 
notice may be given either personally or in the manner re- 
quired by law in respect to notices of non-acceptance or non- 
payment of notes or bills of exchange, and a notarial certi- 
ficate thereof shall be presumptive evidence of the fact that 
may be recorded in the county in which the mortgage was 
recorded, in the same manner and with the same effect as 
a deed or other evidence of title of real property. 
[Am’d, ch. 878 of 1897. 


§ 189. Redemption by mortgagee before notice. — The 
holder of any mortgage which is duly recorded at the time of 
the sale, may, at any time after the sale of all or any part of 
the mortgaged premises for unpaid taxes, and before the ex- 
piration of six months from the giving of the notice required 
Ly this article to be given to a mortgagee, redeem the prem- 
ises so sold, or any part thereof from such sale. The re- 
demption shall be made by filing with the comptroller a 
written description of his mortgage, and by paying to the 
state treasurer, upon the certificate of the comptroller, for 
the use of the purchaser, his heirs or assigns, the sum men- 
tioned in his certificate, with interest at the rate allowed 
by law in case of redemption by occupants from the date of 
such certificate. The holder of such mortgage shall have 
a lien upon the premises redeemed for the amount so paid 
with interest from the time of payment, in like manner as if 
it had been included in the mortgage. Provided, however, 
that the notice required to be given under this and the last 
preceding section shall be directed only to such persons as 
shall within two years from the time of such sale, and in case 
of all sales heretofore held where the time allowed by law 
for redemption by mortgagees has not expired, within two 
years from the passage of this act, file in the office of the 
comptroller a notice, stating the names of the mortgagor and 
mortgagee, the date of the mortgage, and the amount claimed 


60 


to be due thereon, and the county, town and tract in which 
' the mortgaged premises are situated, with the number of the 
lot on which said mortgage is claimed to be a lien, with the 
name of the person or persons claiming notice, their resi- 
dence, and the post-office to which such notice shall be ad- 
dressed. 

[A’md, ch. 373 of 1897.] 

§ 140. Cancellation of sales—— The comptroller shall not con- 
vey any lands sold for taxes if he shall discover before the convey- 
ance, that the sale was for any cause invalid or ineffectual to give 
title to the lands sold; but he shall cancel the sale and forth- 
with cause the purchase-money and interest thereon to be re- 
funded out of the state treasury to the purchaser, his repre- 
sentatives or assigns. If the error originated with the county 
or town officers the sum paid shall be a charge against the 
county from which the tax was returned, and the board of 
supervisors thereof shall cause the same to be assessed, levied 
and collected and paid into the state treasury. If he shall not 
discover that the sale was invalid until after a conveyance of the 
lands sold shall have been executed he shall, on application of 
any person having any interest therein at the time of the sale, 
on receiving proof thereof, cancel the sale, refund out of the state 
treasury to the purchaser, his representatives or assigns, the 
purchase-money and interest thereon, and recharge the county 
from which the tax was returned, with the amount of purchase- 
money and interest from the time of sale, which the county shall 
cause to be levied and paid into the state treasury. On any 
such application the comptroller may appoint a commissioner 
with like powers and duties as in case of an application for 
redemption; provided, however, that in any county which does 
not include a portion of the forest preserve, such application for 
cancellation may also be made by the owner of the lands at the 
‘time of the tax sale. 


60a 


§ 141. Setting aside cancellation of sale. —'The comp- 
troller is hereby authorized and empowered and shall, upon 
the application of anyone whomsvever aggrieved thereby, 
set aside any cancellation of sale made by him, or by any of 
his predecessor’ in office, in either of the following cases: 

First. When such cancellation was procured by fraud or 
misrepresentation. 

Second. When it was procured by the suppression of any 
material fact bearing on the case. 

Third. When it was made under a mistake of fact. 

Fourth. When such cancellation was made upon an ap- 
plication which the comptroller, or any of his predecessors 
in office, had no jurisdiction or legal right to entertain at 
the time of such cancellation. 

Eight days written notice of an application ,made under 
and pursuant to this section shall be served upon the person 
upon whose application such sale was canceled, or his heirs 
or grantees, the county treasurer of the county or counties 
in which the lands affected by such application are situate 
and upon the attorney-general of the state of New York; in 
case any of the parties to be served are not residents of the 
state of New York, or can not after reasonable diligence be 
found within the state of New York, such notice may be 
served by the publication thereof in a newspaper published 
in the county or counties where the lands affected by such 
application are situate, and also in the newspaper printed at 
Albany, in which legal notices are required to be published, 
once in each week for three weeks immediately preceding 
the day upon which such application is to be made, and also 
by mailing a copy of said notice to each of said parties at 
their last known place of residence; and on or before the 
day of the first publication all papers upon which such ap- 
plication is to be made shall he filed in the office of the comp- 
troller. The comptroller shall in all cases specify the 
grounds upon which such cancellation is set aside, and every 
such cancellation set aside by the comptroller shall in every 
and all respects have the same force and effect as though no 


cancellation thereof had ever been made. 
[Am’d, ch. 892 of 1897 ] 


60 


§ 142. Expenses of sale.— The expenses attending any sale 
for taxes under this article, including the expenses of primting 
_and publishing lists and notices and transmitting copies thereof, 
and of all other things required to be done before the sale shall be 
had, shall be a charge on the lands liable to be sold; and the 
comptroller shall add to the taxes, interest and other charges 
on each parcel of land liable to be sold, an equal proportionate 
part of such expenses to be estimated by him. 

§ 143. Payment of moneys into state treasury.— The moneys 
received upon any sale and interest under this article, and for 
the expenses of the sale shall be paid into the state treasury and 
the accounts of all persons entitled to any portion of the moneys 
so received for such expenses, shall be audited by the comptroller 
and paid out of the state treasury. 


61 


ARTICLE VII. 


Sales by County Treasurers for Unpaid Taxes and Redemp- 
tion of Lands. 
Section 150. When lands to be sold for unpaid taxes. 
151. Advertisement and sale. 
152. Redemption. 
153. Conveyance by county treasurer. 
154. Conveyance and its effect. 
155. When purchase money to be refunded. 
156. Lands which the state owns or upon which it has a 
lien. 
157. Provisions relative to comptroller to apply to treas- 
urer. 
158. Article not to relate to certain cities. 


§ 150. When lands to be sold for unpaid taxes. t~ Whenever 
any tax charged on nonresident real estate, not in a county in- 
cluding a portion of the forest preserve, is returned to the county 
treasurer, he shall not return the same to the comptroller, but if 
such tax, with interest thereon at the rate of ten per centum per 
annum, computed from the first day of February, after the same 
is levied, shall remain unpaid for six months from that date, such 
county treasurer shall advertise and sell such real estate as 
herein provided for the payment of such tax and interest and the 
expense of such sale. The expense of publication of the notice 
of sale and the list of lands to be sold and the expense of con- 
ducting the sale shall be a charge on the land liable to be sold 
and shall be added to the tax and interest. 

§ 151. Advertisement and sale.— The county treasurer shall 
immediately after the expiration of such six months cause to be 
published at least once in each week for six weeks, in the two 
newspapers designated for the publication of the session laws, a 
list of real estate so liable to be sold, together with a notice that 
such real estate will, on a day at the expriration* of said six 
weeks specified in such notice, and the succeeding days, be sold 
at public auction at the court house in the county where the same 
is situated, to discharge the taxes, interest and expenses that 





* So in the original. + Compare with L. 1893, ch. 711, § 30, pust 3956 . 


62 


may be due thereon at the time of such sale. On the day men- 
tioned in such notice the county treasurer shall begin the sale of 
said real estate and continue the same from day to day. The 
charge for publishing such notice shall be seventy-five cents per 
folio for the first insertion, and fifty cents per folio for each sub- 
sequent insertion. © The counties of the state other than those in 
the forest preserve are empowered to acquire and hold such 
lands, and after the time for redemption has expired, the county 
treasurer is authorized in the name of the board of supervisors 
of the county to sell and convey under his hand and seal such 
lands in the manner and upon such terms as the board of super- 
visors of the county may direct. 

§ 152. Redemption.— The owner, occupant or any other person 
having an interest in any real estate sold for taxes as aforesaid, 
may redeem the same at any time within one year after the last 
day of such sale, by paying to the county treasurer of the 
county, for the use of the purchaser, the sum mentioned in his 
certificate, together with interest thereon at the rate of ten per 
centum per annum, to be computed from the date of such certifi- 
cate, and any tax which the holder of said certificate shall have 
paid between the days of sale and redemption. 


§ 158. Conveyance by county treasurer.—If such real 
estate, or any portion thereof, be not redeemed as herein 
provided, the county treasurer shall execute to the pur- 
chaser a conveyance of the real estate so sold, the deserip- 
tion of which real estate shall include a specific statement 
of whose title or interest is thereby conveyed, so far as ap- 
pears on the record, which conveyance shall vest in the 
grantee an absolute estate in fee, subject, however, to all 
claims the county or state may have thereon for taxes or 
liens or incumbrance. The county treasurer shall receive 
from the purchaser fifty cents for preparing such convey- 
ance, and ten cents additional for each piece or parcel of 
land described therein, exceeding the first. All purchases 
made for the county shall be included in one conveyance for 
which the county treasurer shall receive ten dollars Every 
such conveyance shall be executed by the treasurer of the 
county, under his hand and seal, and executed and acknowl- 
edged as other conveyances of real estate. Every certifi- 
cate of conveyance executed by the county treasurer under 


61 


ARTICLE VII. 


Sales by County Treasurers for Unpaid Taxes and Redemp- 
tion of Lands. 


Section 150. When lands to be sold for unpaid taxes. 

151. Advertisement and sale. 

152. Redemption. 

153. Conveyance by county treasurer. 

154. Conveyance and its effect. 

155. When purchase money to be refunded. 

156. Lands which the state owns or upon which it has a 
lien. 

157. Provisions relative to comptroller to apply to treas- 
urer. 

158. Article not to relate to certain cities. 


§ 150. When lands to be sold for unpaid taxes.— Whenever any tax charged 
on non-resident real estate, in the counties of Saint Lawrence, Lewis and Oneida or 
ina county not including a portion of the forest preserve, is returned to the county 
treasurer, he shall not return the same to the comptroller, but if such tax, with 
interest thereon at the rate of ten per centum per annum, computed from the first 
day of February, after the same is levied, shall remain unpaid for six months 
from that date, such county treasurer shall advertise and sell such real estate as 
herein provided for the payment of such tax and interest and the expense of such 
sale. The expense of publication of the notice of sale and the list of lands to be 
sold and the expense of conducting the sale shall be a charge on the land liable to 
be sold, and shall be added to the tax and interest. 

[Am’d, ch. 362 of 1898. ] 


§ 151. Advertisement and sale.—The county treasurer shall immediately 
after the expiration of such six months cause to be published at least once in 
each week for six weeks, in two newspapers designated for the publication of the 
session laws, a list of real estate so liable to be sold, together with a notice that 
such real estate will, on a day at the expiration of said six weeks specified in such 
notice, and the succeeding days, be sold at public auction at the courthouse in the 
county where the same is situated, to discharge the taxes, interest and expenses 
that may be due thereon at the time of such sale. On the day mentioned in such 
notice the county treasurer shall begin the sale of said real estate and continue the 
same from day today. The charge for publishing such notice shall be seventy- 
five cents per fulio for the first insertion, and fifty cents per folio for each subse- 
quent insertion. The counties of Saint Lawrence, Lewis. and Oneida, and the 
counties of the state other than those in the forest preserve are empowered to ac- 
quire and hold such lands. Within twenty days after the time for redemption has 
expired the county treasurers of each of the counties of Saint Lawrence, Lewis 
and Oneida shall file with the comptroller a certified statement of all tracts or 
parcels of land situated in the forest preserve which have been bid in by the county 
and have not been redeemed, and shall sell and convey to the state any tract or 
parcel of land specified in such statement, which the comptroller shall designate 
within six months after such statement is filed, upon the payment of the taxes, 


62 


interests and expenses due thereon at the time of the sale and also 
all taxes assessed thereon since such sale, and the comptroller shall 
draw his warrant on the state treasurer for the amount thereof, or 
credit the county with such amount on the books of his office. After 
the expiration of such six months, in the counties of Saint Law- 
rence, Lewis and Oneida, and after the time for redemption has ex- 
pired in any other county, the county treasurer is authorized in the 
name of the board of supervisors of the county to sell and convey 
under his hand and seal such lands as have not been conveyed to the 
state in the manner and upon such terms as the board of supervisors 
of the county may direct. 

[Am’d, ch. 362 of 1898.] 

§ 152. Redemption.— The owner, occupant or any other person 
having an interest in any real estate sold for taxes as aforesaid, 
may redeem the same at any time within one year after the last 
day of such sale, by paying to the county treasurer of the 
county, for the use of the purchaser, the sum mentioned in his 
certificate, together with interest thereon at the rate of ten per 
centum per annum, to be computed from the date of such certifi- 
cate, and any tax which the holder of said certificate shall have 
paid between the days of sale and redemption. 


§ 153. Conveyance by county treasurer.—If such real estate, 
or any portion thereof, be not redeemed as herein provided, the 
county treasurer shall execute to the purchaser a conveyance of the 
real estate so sold, the description of which real estate shall include 
a specific statement of whose title or interest is thereby conveyed, so 
far as appears on the record, which conveyance shall vest in the 
grantee an absolute estate in fee, subject, however, to all claims the 
county or state may have thereon for taxes or liens or incumbrance. 
The county treasurer shall receive from the purchaser fifty cents for 
preparing such conveyance and ten cents additional for each piece or 
parcel of land described therein, exceeding the first. All purchases 
made for the county shall be included in one conveyance, for which 
the county treasurer shall receive ten dollars. Every such convey- 
ance shall be executed by the treasurer of the county, under his 
hand and seal, and may be recorded in the same manner and with 
like effect as a conveyance of real estate properly acknowledged 





63 


or proven. The money received by the county treasurer on every 
such sale shall be applied by him, after deducting the expenses 
thereof, in like manner as if the same had been paid to him by the 
collectors of the several towns. 

[Am’d, ch, 339 of 1998.] 

§ 154. Conveyance and its effect— A purchaser or his legal 
representative may, upon receiving a conveyance under and by 
virtue thereof, possess and enjoy for his own use the real estate 
described in such conveyance, unless redeemed as herein pro- 
vided, and after the expiration of the time to redeem the same, 
may cause the occupant of such real estate to be removed there- 
from, and the possession to be delivered to him in the same 
manner and by the same proceedings, and before the same 
officers as in the case of a tenant holding over after the expira- 
tion of his term without permission of his landlord. 

§ 155. When purchase money to be refunded.— Wheneven 
any purchaser under such sale shall be unable to regain posses- 
sion of the real estate purchased by him by reason of error or 
irregularity in the assessment or levying of a tax, or in pro- 
ceedings for the collection thereof, the board of supervisors of 
the county shall refund the purchase-money so paid, with inter- 
est upon the same being presented and audited as other county, 
charges, and such moneys shall be charged over to the tax dis- 
trict where the irregularity arose. 

§ 156. Lands which the state owns or upon which it hasa 
lien. — The county treasurer of any county not embracing ai 
portion of the forest preserve shall, at least two months prior to 
any tax sale to be held by him, transmit to the comptroller an 
accurate and complete list of all the lands in such county to be 
sold thereat. The state comptroller shall, at least two weeks 
prior to any such tax sale, transmit to such county treasurer 
a list of all lands advertised to be sold at such tax sale, belong- 
ing to the state, or shall then be mortgaged to the commissioners 
for loaning certain moneys of the United States, or against which 
the state holds a bond or lien, for any part of the purchase 
money thereof, or for which the state may then hold a tax sale 
certificate. The county treasurer conducting such sale shall bid 


64 


in for the state all lands described in the list transmitted to 
him by the comptroller, and shall, at the close of such sale, 
transmit to the comptroller a verified and itemized statement 
showing the amount of each bid made in the name of the state 
thereat, and the state comptroller shall, within ten days after 
the receipt by him of such statement, draw his warrant on the 
state treasurer for the amount thereof or credit the county with 
the amount of such statement on the books of his office. 

§ 157. Provisions relative to comptroller to apply to treas- 
urer.— The provisions of article six of this act, entitled sales 
by comptroller for unpaid taxes and redemption of lands ” shall, 
in so far as it is not otherwise herein provided, govern and con- 
trol the action of the county treasurer, who shall perform the 
duties therein devolved upon the comptroller and the same rights 
and remedies shall be deemed to exist under the provisions of 
this article as are provided for in said article six. 

§ 158. Article not to relate to certain cities— This or the 
preceding article shall not affect any law relating to the sale 
of real estate for taxes in any city. 


ARTICLE VIII. 


State Board of Tax Commissioners; State Board of 
Equalization. 
Section 170. Board of tax commissioners. 

171. Powers and duties of board of tax commissioners. 

172. Tax commissioners to visit counties. 

173. State board of equalization; powers and duties. 

174. Appeals to the state board of tax commissioners 

from equalization of board of supervisors. 

175. Appeals, how conducted. 

176. Determination of appeals. 

177. Costs on appeal. 


§ 170. Board of tax commissioners.— There shall be three 
tax commissioners appointed by the governor by and with the 
advice and consent of the senate, to hold office for three years, 
and so classified that the term of office of one of them shall 
expire with the thirty-first day of December in each year. Each 
shall receive an annual compensation of two thousand five hun- 


65 


dred dollars, and in addition thereto the expenses. actually 
incurred by him in the discharge of his official duties. The state 
assessors in office when this chapter takes effect shall continue 
in office hereunder as tax commissioners, and shall constitute 
the state board of tax commissioners. The term for which each 
of such commissioners was appointed shall be extended so as 
to include the thirty-first day of December of the calendar year 
in which such term expires, and his successor shall be appointed 
for a full term of three years commencing with the first day of | 
January following. 

§ 171. Powers and duties of state board of tax commission 
ers— The state board of tax commissioners shall: 

First. Investigate and examine, from time to time, as to the 
methods of assessment within the state. 

Second. Furnish local assessors with such information as may 
be necessary or proper to aid them in making the assessment 
thereof. 

Third. Make such rules and regulations as may be necessary 
to enforce the provisions of this article and prepare forms for 
reports and assessment-rolls, and furnish the same ‘to assessors 
and other officers at the expense of the state. . 

Fourth. Take testimony and hear proofs, under oath, with 
reference to any matter within the line of its official duty. Any; 
member of such board may be designated for that purpose. And 
it may. require from all state and municipal officers such in- 
formation as may be necessary for the proper discharge of its 
duties. ! 

Fifth. Hold meetings at an office to be assigned it in one of 
the state buildings at Albany, at such times as may be fixed by 
the chairman of the board or by adjournment thereof, or at such 
other places as it may designate. 


Sixth. Employ a clerk, prescribe his duties and fix his salary at a 
sum not exceeding two thousand dollars, and also other needei 
assistants, prescribe their duties and fix their compensation which 
shall not exceed in the aggregate the amount annually appropriated 
by the legislature for that purpose. [Am’d by ch. 712 of 1899. In 
effect Oct. 1, 1899. 

Seventh. Prepare an annual report to the legislature and recom- 
mend such changes or amendments to the tax laws as it may deem 
advisable. 

Highth. Perform the other powers and duties conferred upon it 
by law. 


66 


§ 172. Tax commissioners to visit counties.— Two or more of 
the members of the board of tax commissioners shall officially 
visit every county in the state at least once in two years, and 
inquire into the methods of assessment and taxation, and ascer- 
tain whether the assessors faithfully discharge their duties and 
particularly as to their compliance with this act requiring the 
assessment of all property not exempt from taxation at its full 
value. 

§ 173. State board of equalization; powers and duties.— 
The commissioners of the land office and the three commissioners 
of taxes shall constitute the state board of equalization. The 
state board of equalization shall meet in the city of Albany on 
the first Tuesday in September in each year, for the purpose of 
examining and revising the valuations of real and personal prop- 
erty of the several counties as returned to the board of tax com- 
missioners, and shall fix the aggregate amount of assessment for 
each county, upon which the comptroller shall compute the state 
tax. Such board may increase or diminish the aggregate valua- 
tions of real property in any county by adding or deducting 
such sum as in its opinion may be just and necessary to produce 
a just relation between the valuations of real property in the 
state. But it shall, in no instance, reduce the aggregate valua- 
tions of all thé counties below the aggregate valuations thereof 
as so returned. The comptroller shall immediately ascertain 
from this assessment, a copy of which shall be transmitted to 
him, the proportion of state tax each county shall pay, and mail 
a statement of the amount to the county clerk, and to the chair- 
man and clerk of the board of supervisors of each county. 

§ 174.’Appeals to the state board of tax commissioners from 
equalization by board of superviscrs.—Any supervisor may 
appeal in behalf of the town, city or ward, which he wholly or 
in part represents, to the state board of tax commissioners, from 
any act or decision of the board of supervisors, in the equaliza- 
tion of assessments and the correction of the assessment-rolls. 
If such appeal is brought in behalf of a town, a majority of the 
town board of such,town, if in behalf of a city, a majority of 
the supervisors representing such city, or if the assessment in 


67 


the wards of any city are equalized separately and such wards 
have separate assessment-rolls, then the alderman or aldermen 
representing such ward in the common council of the city, shall 
first consent to and approve of the bringing of such appeal. 
Such appeal shall be brought within ten days after the delivery 
of the assessment-roll to the collector by filing in the office of the 
county clerk a notice thereof, with such consent indorsed thereon 
or annexed thereto, together with the affidavit of the supervisor 
so appealing, that in his opinion injustice has been done to such 
town, city or ward by the act or decision from which the appeal 
is taken; and also within such time, by serving personally or by 
mail, a duplicate or copy of such notice, consent and affidavit 
on the chairman or clerk of the board of supervisors, and by 
mailing such a copy or duplicate to the state board of tax com- 
missioners. 

§ 175. Appeals, how conducted.— The board of tax commis- 
sioners may prepare a form of petition and notice of appeal from 
decisions of the board of supervisors in the equalization of assess- 
ment and rules and regulations in relation to, bringing such 
appeals to a hearing or trial thereof. Such rules shall provide 
for a hearing on the papers and proofs submitted to the board of 
supervisors on making the equalization, in case the party so de- 
sires, and also, in case the notice of appeal so specifies, for the 
taking of additional evidence offered by either party. The appeal 
shall be heard in the county in which it originated. In either 
case such hearing shall be had at a time and place to be fixed by 
the board upon notice of at least twenty days by mail to the 
party appealing and to the clerk of the board of supervisors of 
the county in which the appeal is taken. If the appellant or his 
successor fails to appear at the time and place appointed or 
upon any day to which such hearing and trial shall be adjourned, 
the board shall make an order dismissing the appeal, which shall 
have the same effect as if the appeal had not been sustained 
after a hearing on the merits. 

§ 176. Determination of appeals.— On every such hearing or 
trial, the board of tax commissioners shall determine whether 
any, and if any, what deductions ought to be made from the 
aggregate corrected value of the real and personal property of 


63 


such tax district as made and to what tax district or districts in 
such county the amount of such deductions, if any, shall be 
added; and shall certify their determination, in writing, to such 
beard of supervisors and forward the same by mail within ten 
days thereafter to the clerk of the board, directed to him at his 
post-office address and forward a copy thereof to the supervisor 
appealing. Such determination shall be carried into effect by 
such board at its next annual session. 

§ 177. Costs on appeal.— The board of tax commissioners shall 
certify the reasonable expense on every such appeal, not exceed- 
ing the sum of two thousand dollars, for services of counsel and 
one thousand dollars for all other expenses, including the com- 
pensation and expense of the stenographer. If such appeal is 
not sustained, the costs and expenses thereof so certified shall 
be a charge upon the tax district or districts taking such appeal 
and shall be levied thereon by the board of supervisors. If the 
appeal is sustained, the amount of such costs and expenses so 
certified shall be levied by the board of supervisors upon, and 
collected from, the county in the assessment and collection of 
taxes for the current year, except the tax district or tax districts 
whose appeal is sustained. If there shall be appeals by more 
than one tax district in the county, some of which are sustained 
and some dismissed, the state board shall decide what portion 
of such costs and expenses shall be borne by any tax district 
whose appeal is dismissed. 


ARTICLE IX. 
Corporation Tax. 
Section 180. Organization tax. 
181. License tax on foreign corporations, 
182. Franchise tax on corporations. 
3. Certain corporations exempted from tax on capital 
stock tax.* 
184. Additional franchise tax on transportation and 
transmission corporations and associations. 
185. Franchise tax on elevated railroads or surface rail- 
roads not operated by steam. 





*So in the original. 





69 


Section 186. Franchise tax on water-works companies, gas com- 
panies, electric or steam heating, lighting and 
power companies. 

187. Franchise tax upon insurance corporations. 

188. Tax upon foreign bankers. 

189. Report of corporations. 

190. Value of stock to be appraised. 

191. Further requirements as to reports of corporations. 

192. Powers of comptroller to examine into affairs of 
corporations. 

193. Notice of statement of tax; interest. 

194. Payment of tax and penalty for failure. 

195. Revis‘on and readjustment of accounts by comp- 
troller. 

196. Review of determination of comptroller by certio- 
rari. 

197. Regulations as to such writ of certiorari. 

198. Warrant for the collection of taxes. 

199. Information of delinquents. 

200. Action for recovery of taxes; forfeiture of charter 
of delinquent corporations. 

201. Reports to be made by the secretary of state. 

202. Exemptions from other state taxation. 

203. Application of tax. 


§ 180. Organization tax.— Every stock corporation in- 
corporated under any law of this state shall pay to the state 
treasurer a tax of one-eighth of one per centum upon the 
amount of capital stock which the corporation is author- 
ized to have, and a like tax upon any subsequent increase. 
Such tax shall be due and payable upon the incorporation 
of such corporation or upon the increase of its capital stock. 
Except in the case of a railroad corporation, neither the 
secretary of state nor county clerk shall file any certificate 
of incorporation or article of association, or give any cer- 
tificate to any such corporation or association until he is 
furnished a receipt for such tax from the state treasurer, 
and no stock corporation shall have or exercise any cor- 
porate franchise or powers, or carry on business in this 
state until such tax shall have been paid. In case of the 
consolidation of existing corporations into a corporation, 


70 


such new corporation shall be required to pay the tax here- 
inbefore provided for only upon the amount of its capita 
stock in excess of the aggregate amount of capital stock of 
said corporations. This section shall not apply to state and 
national banks or to building, mutual loan, accumulating 
fund and co-operative associations. <A railroad corporation 
need not pay such tax at the time of filing its certificate of 
incorporation, but shall pay the same before the railroad 
commissioners shall grant a certificate, as required by the 
railroad law, authorizing the construction of the road as 
proposed in its articles of association, and such certificate 
shall not be granted by the board of railroad commissioners 
until it is furnished with a receipt for such tax from the 
state treasurer. 

[Am’d, ch. 369 of 1897.] 

§ 181. License tax on foreign corporations.— Every foreign 


corporation, joint-stock company or association, except banking, 
fire, marine, casualty and life insurance companies, and corpora- 
tions wholly engaged in carrying on manufactures in this state, 
co-operative fraternal insurance companies and building and 
loan associations, authorized to do business under the general 
corporation law, shall pay to the state treasurer, for the use of 
the state, a license fee of one-eighth of one per centum for the 
privilege of exercising its corporate franchises or carrying on its 
business in such corporate or organized capacity in this state, to 
be computed upon the basis of the capital stock employed by it 
within this state during the first year of carrying on its business 
in this state. No action shall be maintained or recovery had 
in any of the courts in this state by such foreign corporation 
without obtaining a receipt for the license fee hereby imposed 
within thirteen months after beginning such business within the 
state. 

§ 182. Franchise tax on corporations.— Every corporation, 
joint stock company or association incorporated, organized or 
formed under, by or pursuant to law in this state, shall pay to 

he state treasurer annually, an annual tax to be computed upon 
the basis of the amount of its capital stock employed within this 
state and upon each dollar of such amount, at the rate of one- 
quarter of a mill for each one per centum of dividends made and 
declared upon its capital stock during each year ending with the 
thirty-first day of October, if the dividends amount to six or more 
than six per centum upon the par value of such capital stock. 
If such dividend or dividends amount to less than six per centum 
on the par value of the capital stock, the tax shall be at the rate 
of one and one-half mills upon such portion of the capital stock 


ral 


-at par as the amount of capital employed within this state bears 
to the entire capital of the corporation. If no divideud is made or 
declared, the tax shall be at the rate of one and one-half mills upon 
each dollar of the appraised capital employed within the state. 
If such corporation, joint stock company or association shall 
have more than one kind of capital stock, and upon one of such 
kinds of stock a dividend or dividends amounting te six, or more 
than six per centum, upon the par value thereof, has been made 
or declared, and upon the other no dividend has been made or 
declared, or the dividend or dividends made or declared thereon, 
amount to less than six per centum upon the par value thereof, 
then the tax shall be at the rate of one-quarter of a mill for each 
one per centum of dividends made or declared upon the capital 
stock upon the par value of which the dividend or dividends 
made or declared amount to six or more than six per centum, 
and in addition thereto a tax shall be charged at the rate of one 
and one-half mills upon every dollar of the valuation made in 
accordance with the provisions of this act of the capital stock 
upon which no dividend was made or declared, or upon the par 
value of which the dividend or dividends made or declared did 
not amount to six per centum. Every corporation, joint stock 
company or association organized, incorporated or formed under 
the laws of any other state or country, shall pay a like tax for 
the privilege of exercising its corporate franchises or carrying 
on its business in such corporate or organized capacity in this 
state, to be computed upon the basis of the capital employed 
by it within this state. 

§ 183. Certain corporations exempt from tax on capital 
stock, —Banks, savings banks, institutions for savings, in- 
surance or surety corporations, laundry corporations, manu- 
facturing corporations to the extent only of the capital 
actually employed in this state in manufacturing, and in 
the sale of the product of such manufacturing, mining cor- 
porations wholly engaged in mining ores within this state, 
agricultural and horticultural societies or associations, and 
corporations, joint-stock companies or associations operating 
elevated railways or surface railroads not operated by 


72 


steam, or formed for supplying water or gas for electric 
or steam heating, lighting or power purposes, and liable to 
a tax under sections one hundred and eighty-five and one ~ 
hundred and eighty-six of this chapter, shall be exempt 
from the payment of the taxes prescribed by section one 
hundred and eighty-two of this chapter. This exemption 
shall not be construed to include title guaranty or trust com- 


panies. 
[Am’d, ch. 785 of 1897,] 
§ 184. Additional franchise tax on transportation and trans- 


mission corporations and associations.— Every corporation and 
joint-stock association formed for steam surface railroad, canal 
steamboat, ferry, express, navigation, pipe-line, transfer, baggage 
express, telegraph, telephone, palace car or sleeping car purposes, 
and all other transportation corporations not liable to taxes 
under sections one hundred and eighty-five or one hundred and 
eighty-six of this chapter, shall pay for the privilege of exercis- 
ing its corporate franchises or carrying on its business in such 
corporate or organized capacity in this state, an annual excise 
tax or license fee which shall .be equal to five-tenths of one per 
centum upon its gross earnings within the state, which shall 
include its gross earnings from its’ transportation’ or 
transmission business originating and terminating within 
this state, but shall not include earnings derived from 
business of an interstate character. All settlements for such 
taxes heretofore based by the comptroller upon gross earnings 
excluding earnings from interstate business, have been ratified 
and confirmed, except that the accounts for taxation under sec- 
tion six of chapter three hundred and sixty-one of the laws of 
eighteen hundred and eighty-one, for the years eighteen hun- 
dred and ninety-two and eighteen hundred and ninety-three, shall 
be.settled and adjusted by the comptroller by excluding the 
earnings of an interstate character as provided by this section. 

§ 185. Franchise tax on elevated or surface railroads not 
operated by steam.— Every corporation, joint-stock company 
or association operating any elevated railroad or surface rail- 
road not operated by steam shall pay to the state for the privilege 
of exercising its corporate franchise or carrying on its business 
in such corporate or organized capacity within this state, an 
annual tax which shall be one per centum upon its gross earn- 


73 


ings from all sources within this state, and three per centum 


upon the amount of dividends declared or paid in excess of four 


per centum upon the actual amount of paid-up capital employed 
by such corporation, joint-stock company or association. Any 
corporation, joint-stock company or association taxed under this 
section which has paid a tax to the state for the year end-ng 
November first, eighteen hundred and ninety-five, under secticn 
three of chapter five hundred and forty-two of the laws of eigh- 
teen hundred and eighty, as amended by chapter five hundred 
and twenty-two of the laws of eighteen hundred and ninety, sh<ll 
be credited by the comptroller with one-third of the amount so 
paid in computing the taxes to be paid for the year ending June 
thirtieth, eighteen hundred and ninety-six. 

§ 186. Franchise tax on water-works companies, gas com- 
panies, electric or steam heating, lighting and power com- 
panies.— Every corporation, joint-stock company or association 
formed for supplying water or gas, or for electric or steam heat- 
ing, lighting or power purposes, shall pay to the state for the 
privilege of exercising its corporate franchises or carrying on its 
business in such corporate or organized capacity in this state, 
an annual tax which shall be five-tenths of one per centum upon 


‘its gross earnings from all sources within this state, and three 


per centum upon the amount of dividends declared or paid in 
excess of four per centum upon the actual amount of paid-up 
capital employed by such corporation, joint-stock company or 
association. 


§ 187. Franchise tax upon insurance corporations.— 
Every insurance or surety corporation doing business in 
this state, except a fire, marine or casualty insurance cor- 
poration of another state, shall annually pay a tax into the 
treasury of the state for the privilege of exercising its cor- 
porate franchises in this state, at the rate of five-tenths of 
one per centum upon the gross amount of premiums received 
for business done in this state by such company or associa- 
tion, person or partnership, whether such premiums were 
in the form of money, notes, credits, or any other substi- 
tute for money. Life insurance corporations and purely 
mutual benefit associations, whose funds for the benefit of 
members, their families or heirs, are made up entirely of 
contributions of their members and the accumulated interest 


74 


thereon, shall be exempt from the tax fixed by this sec- 
tion. The term “insurance corporation,’? as used in this 
article, shall include all persons and _ partnerships doing 
an insurance business in this state. 

[Am’d, ch. 494 of 1897.] 

§ 188. Tax upon foreign bankers.— Every foreign banker doing 
business in this state, shall annually pay to the treasurer a tax 
of one-half of one per centum on his business done in this state, 
to be ascertained as follows: By first computing the daily aver- 
age, for each month, of the moneys outstanding upon loans, 
and of all other moneys received, used or employed in 
connection with its or their business done in this state, by such 
banker, and by then dividing the aggregate of such monthly 
averages by the number of months for which such banker shall, 
during the year preceding, having been engaged in the business of 
banking in this state. The term, doing a banking business, as 
used in this section, means doing any such businees as a corpora- 
tion may be created to do under article two of the banking law, 
or doing any business which a corporation is authorized by such 
article to do. The term, foreign banker doing a banking busi- 
ness in this state, as used in this section, includes: 

1. Every foreign corporation doing a banking business in this 
state, except a national bank. 

2. Every unincorporated company, partnership or association, 
of two or more individuals, organized under or pursuant to the 
laws of another state or country, doing a banking business in 
this state. 

3. Every other unincorporated company, partnership or asso- 
ciation, of two or more individuals, doing a banking business in 
this state, if the members thereof, owning more than a majority 
interest therein, or entitled to more than one-half of the profits 
thereof, or who would, if it were dissolved, be entitled to more 
than one-half of the net assets thereof, are not residents of this 
state. 

4, Every nonresident of this state, doing a banking business 
in this state, in his own name and right only. 

§ 189. Reports of corporations.— Corporations liable to pay a 
tax under this article shall report as follows: 


lordled 
fo 


1. Corporations paying franchise tax.— Every corporation, 
association or joint-stock company liable to pay a tax under sec- 
tion one hundred and eighty-two of this chapter shall, on or 
before November fifteenth in each year, make a written report to 
the comptroller of its condition at the close of its business on 
October thirty-first preceding, stating the amount of its author- 
ized capital stock, the amount of stock paid in, the date and rate 
per centum of each dividend declared by it during the year end- 
ing with such day, the entire amount of the capital of such cor- 
poration, and the capital employed by it in this state during such 
year. 

2. Transportation and transmission corporations.— Every 
transportation or transmission corporation, joint-stock company 
or association liable to pay an additional tax under section one 
hundred and eighty-four of this chapter, shall also, on or before 
August first in each year, make a written report to the comp- 
troller of its condition at the close of its business on June thir- 
tieth preceding, stating the amount of its gross earnings from all 
sources and the amount of its gross earnings from its transporta- 
tion or transmission business originating and terminating within 
this state. 

8. Elevated and surface railroad corporations.— Every cor- 
poration, joint-stock company or association liable to pay a tax 
under section one hundred and eighty-five of this chapter, shall, 
on or before August first of each year, make a written report to 
the comptroller of its condition at the close of its business on 
June thirtieth preceding, stating the amount of its gross earnings 
from business done in this state, the amount of dividends of every 
nature declared or paid during the year ending June thirtieth, 
the authorized capital of the company and the amount of capital 
stock actually issued and outstanding. 

4. Water-works, gas, electric, steam heating, lighting and 
pewer corporations,— Every corporation, joint-stock company or 
association liable to pay a tax under section one hundred and 
eighty-six of this chapter, shall, on or before December first of 
each year, make a written report to the comptroller of its con- 
dition at the close of its business on October thirty-first pre- 


76 


ceding, stating the amount of its gross earnings from business 
‘done in this state, the amount of dividends of every nature 
declared or paid during the year ending with October thirty first, 
the authorized capital of the company and the amount of capital 
stock actually issued and outstanding. 

5. Insurance corporations.— Every insurance corporation lia- 
ble to pay a tax under section one hundred and eighty-seven of 
this chapter, shall, on or before August first in each year, make 
a written report to the comptroller of its condition at the close of 
its business on June thirtieth preceding, stating the entire 
amount of premiums received on business done thereby in this 
state during the year ending with such day, whether the pre- 
miums were in money or in the form of notes, credits or other sub- 
stitutes for money. 

6. Foreign bankers.— Every foreign banker liable to pay a 
tax under section one hundred and eighty-eight of this chapter 
shall, on or before February first in each year, make a written, 
report to the comptroller of the condition of his business on 
December thirty-first preceding, stating the amount of tax for 
which he is liable under this article, and giving in detail the facts 
required by the last preceding section for the purpose of ascer- 
taining and computing the same. 

§ 190. Value of stock to be appraised.— In case no dividend 
has been declared, by a corporation, association or joint-stock 
company liable to pay a tax under section one hundred and 
eighty-two of this chapter, the treasurer or secretary of the 
company, shall, under oath, between the first and fifteenth day 
of November in each year, estimate and appraise the capital 
stock of such company upon which no dividend has been declared, 
or upon which the dividend amounted to less than six per centum 
at its actual value in cash, not less, however, than the average 
price which said stock sold for during said year, and shall for- 
ward the same to the comptroller with the report provided for in 
the last section. If the comptroller is not satisfied with the 
valuation so made and returned he is authorized and empowered 
to make a valuation thereof, and settle an account upon the 
valuation so made by him, and the taxes, penalties and interest 
to be paid the state. . 


06 


§ 191. Further requirements as to report of corporations.— 
Every report required by this article shall have annexed thereto, 
the affidavit of the president, vice-president, secretary or treas- 
urer of the corporation, association or joint-stock company or of 
the person or one of the persons, or the members of the partner- 
ship making the same, to the effect that the statements contained 
therein are true. Such reports shall contain any other data, in- 
formation or matter which the comptroller may require to be 
included therein, and he may prescribe the form in which such 
reports shall be made and the form of oath thereto. When so 
prescribed such form shall be used in making the report. The 
comptroller may require at any time a further or supplemental 
report under this article, which shall contain information and 
data upon such matters as the comptroller may specify. 

§ 192. Powers of comptroller to examine into affairs of 
corporation.— In case any report required by any of the preced- 
ing sections of this article shall be unsatisfactory to the comp- 
troller, or if any such report is not made as herein required, the 
comptroller is authorized to make an estimate of the dividends 
paid by such corporation and the value of the capital stock em- 
ployed by it, from any such report or from any other data, and 
to order and state an account according to the estimate and 
yalue so mad» by him for the taxes, percentage and interest due 
the staic from such corporation, association, joint-stock com- 
pany, person or partnership. The comptroller shall also have 
power to examine or cause to be examined in case of a failure to 
report or in case the report is unsatisfactory to him, the books 
and records of any such corporation, joint-stock association, 
company, foreign banker, person or partnership, and may hear 
testimony and take proofs material for his information, either 
personally or he may appoint a commissioner by a written ap- 
pointment under his hand and official seal for that purpose. 
Every commissioner so appointed shall be authorized to make 
such examination and take such testimony and hear such proofs 
and report the proofs and testimony so taken and the result of 
his examination so made and the facts found by him to the 


78 


comptroller. The comptroller shall, therefrom, or from any other 
data which shall be satisfactory to him, order and state an 
account for the tax due the state, together with the expenses of 
such exemination and the taking of such testimony and proofs. 
Suh expenser shall be fixed and adjusted by the comptroller. 

§ 193. Notice of statement of tax; interest.— Upon auditing 
and stating every account for taxes or other charges under this 
article, the comptroller shall forthwith send notice thereof in 
writing to the person, partnership, company, association or cor- 
poration against whom the same is made, which notice may be 
mailed te the post-office address of such person, partnership, 
association, company or corporation. All accounts so audited 
and stated shall bear interest upon the total amount found due 
thereon to the state, for taxes, percentage, interest and other 
charges, from the expiration of thirty days after sending such 
notice until payment thereof shall be made. 

§ 194, Payment of tax and penalty for failure —A tax im- 
posed by sections one hundred and eighty-two or one hundred 
and eighty-six of this chapter, shall be due and payable into the 
state treasury on or before the fifteenth day of January in each 
year. A tax imposed by section one hundred and eighty-four of 
this chapter on a transportation or transmission corporation, or 
by section one hundred and eighty-five, on elevated railroads or 
surface railroads not operated by steam, or by section one hun- 
dred and eighty-seven of this chapter on an insurance corpora- 
tion, shall be due and payable into the state treasury on or before 
the first day of August in each year. A tax imposed by section 
one hundred and eighty-eight of this chapter on a foreign banker 
shall be due and payable into the state treasury on or before 
February first in each year. If such tax in any case is not paid 
within thirty days after the same becomes due, or if the report 
of any such corporation is not made within the time required by 
this article, the corporation, association, joint-stock company, 
person or partnership, liable to pay the tax, shall pay into the 
state treasury in addition to the amount of such tax, a sum 
equal to five per centum thereof, and one per centum additional 
for each month the tax remains unpaid, which sum shall be 
added to the tax and paid or collected therewith. Every cor- 


79 


poration, association, joint-stock company, person or partner- 
ship failing to make the annual report required by this article, 
or failing to make any special report required by the comptroller, 
within any reasonable time to be specified by him, shall forfeit 
to the people of the state the sum of one hundred dollars for 
every such failure, and the additional sum of ten dollars for each 
day that such failure continues. Such tax shall be a lien upon 
and bind all the real and personal property of the corporation, 
joint-stock company or association liable to pay the same from 
the time when it is payable until the same is paid in full. 

€ 195. Revision and readjustment of accounts by comp- 
roller.— The comptroller may, at any time within one year from 
the time any such account shall have been audited and stated, 
and notice thereof sent to the person, partnership, company, 
association or corporation against whom it is stated, revise and 
readjust such account upon application therefor by the party 
against whom the account is stated or by the attorney-general, 
and if it shall be made to appear upon any such application by 
evidence submitted to him or otherwise, that any such account — 
included taxes or other charges which could not have been law- . 
fully demanded, or that payment has been legally made or ex- 
acted of any such account, he shall resettle the same according 
to law and the facts, and charge or credit, as the case may re- 
quire, the difference, if any, resulting from such revision or re- 
settlement upon the accounts for taxes of or against any such 
person, partnership, company, association or corporation. The 
comptroller shall forthwith send written notice of its determina- 
tion upon such application to the applicant, which notice may be 
sent by mail to his post-office address. 

§ 196. Review of determination of comptroller by cer- 
tiorari— The determination of the comptroller upon any applica- 
tion made to him by any person, partnership, company, associa- 
tion or corporation for a revision and resettlement of any 
account, as prescribed in this article, may be reviewed both 
upon the law and the facts, upon certiorari by the supreme court 
at the instance of any person, partnership, company, association 

or corporation affected thereby, and in the name and on behalf 


80 


of the people of the state. For the purpose of such review the 
. comptroller shall return, on such certiorari, the accounts and all 
the evidence before him on such application, and all the papers 
and proofs upon the original statement of such account and all 
proceedings thereon. If the original or resettled accounts shall 
pe found erroneous or illegal, either in point of law or of fact, 
by the supreme court, upon any such review, the accounts re- 
viewed shall then be corrected and restated, and from any de- 
termination of the supreme court upon any such review, an 
appeal to the court of appeals may be taken by either party. 

§ 197. Regulations as to such writ of certiorari— No 
certiorari to review any audit and statement of an account or any 
determination by the comptroller under this article, shall be 
granted unless notice of application therefor is made within 
thirty days after the service of the notice of such determination. 
Eight days’ notice shall be given to the comptroller of the 
application for such writ. The full amount of the taxes, per- 
centage, interest and other charges, audited and stated in such 
account must be deposited with the state treasurer before mak- 
ing the application and an undertaking filed with the comp- 
troller in such amount and with such sureties as a justice of the 
supreme court shall approve to the effect that if such writ is 
dismissed or the determination of the comptroller affirmed, the 
applicant for the writ will pay all costs and charges which may 
accrue against him, or it in the prosecution of the writ, including 
costs of all appeals. 

§ 198. Warrant for the collection of taxes.—After the expira- 
tion of thirty days from the sending by the comptroller of a 
notice of a settlement of an account as provided in this article, 
unless the amount of such account shall have been paid or de- 
posited with the state treasurer, if an appeal or other proceedings 
have been taken to review the same, and the undertaking given as 
provided in this article, the comptroller may issue a warrant 
under his hand and official seal, directed to the sheriff of any 
county of the state, commanding him to levy upon and sell the 
real and personal property of the person, partnership, company, 
association or corporation against which such account is stated, 


81 


found within his county for the payment of the amount thereof 
with interest thereon and costs of executing the warrant, and to 
return such warrant to the comptroller and pay to the state 
treasurer the money collected by virtue thereof, by a time to be 
therein specified, not less than sixty days from the date of the 
warrant. Such warrant shall be a lien upon and shall bind the 
real and personal property of the person, partnership, company, 
association or corporation against which it is issued, from the 
time an actual levy shall be made by virtue thereof. The sheriff 
to whom any such warrant shall be directed shall proceed upon 
the same in all respects, with like effect, and in the same manner 
as prescribed by law in respect to executions issued against 
property upon judgments of a court of record, and shall be en- 
titled to the same fees for his services in executing the warrant, 
to be collected in the same manner. 

§ 199. Information of delinquents.—It shall be the duty of 
any person having knowledge of the evasion of taxation under 
this article by any corporation, association, joint-stock company, 
partnership or person liable to taxation thereunder, for any omis- 
sion on their part to make the reports required by this article, to 
make a written report thereof to the comptroller of the state, 
with such information as may be in his possession as may lead to 
the recovery of any taxes due the state therefrom. If, in his 
opinion, the interests of the state require it, the comptroller may 
employ such person to assist in the collection and preparation 
of evidence and in the prosecution and trial of actions for such 
taxes, and so much of the same, not exceeding ten per centum 
thereof, as may be collected from any such delinquent corpora- 
tion, association, company, partnership or person, by reason of 
such report and such services, as shall have been agreed upon 
between such person and the comptroller or attorney-general as 
a compensation therefor, shall be paid to such person, and noth- 
ing shall be paid to such person for such report or services unless 
there shall be a recovery of taxes by reason thereof. 

§ 200. Action for recovery of taxes; forfeiture of charter of 
delinquent corporation. An action may be brought by the 


attorney-general, at the instance of the comptroller, in the name 
11 


82 


of the state, to recover the amount of any account audited and 
stated by the comptroller under the provisions of this article. 
If any such account shall remain unpaid at the expiration of one 
year after notice of the statement thereof has been sent as 
required by this article, and the comptroller is satisfied that the 
failure to pay the same is intentional, he shall so report to the 
attorney-general, who shall immediately bring an action, in the 
name of the people of the state, for the forfeiture of the fran- 
chise of any corporation, joint-stock company or association 
failing to make such payment, and if it is found that such failure 
was intentional, judgment shall be rendered in such action for 
the forfeiture of its franchise and for its dissolution, and there- 
after such franchise shall be annulled. 

§ 201. Reports to be made by the secretary of state.— The 
secretary of state shall transmit on the first day of each month, 
to the comptroller, a report of the stock corporations whose 
certificates of incorporation are filed, or of the foreign stock 
corporations to whom a certificate of authority has been issued 
to do business in this state, during the preceding month. Such 
report shall state the name of the corporation, its place of busi- 
ness, the amount of its capital stock, its purposes or objects, 
the names and places of residence of its directors, and, if a 
foreign corporation, its place of business within the state. The 
comptroller may prescribe the forms and furnish the blanks for 
such reports. The secretary of state shall make like reports to 
the comptroller whenever required by him relating to any such 
corporations whose certificates have been filed or to whom a 
certificate of authority has been issued prior to the time when 
this article takes effect, and during any period of time specified 
by the comptroller in his request for such report. 

§ 202. Exemptions from other state taxation.— The personal 
property of every corporation, company, association or partner- 
ship taxable under this article, other than for an organization 
tax, shall be exempt from assessment and taxation upon its 
personal property for state purposes, if all taxes due and pay- 
able under this article have been paid thereby. The personal 
property of a private or individual banker, actually employed 


83 


in his business as such banker, shall be exempt from taxation 


for state purposes, if such private or individual banker shall have 
paid all taxes due and payable under this article. Such corpo- 
ration and private or individual banker shall in no other respect 


be relieved 


from assessment and taxation by reason of the 


provisions of this article. 
§ 203. Application of taxes.— The taxes imposed by this 


article and 


the revenues thereof shall be applicable to the 


general fund of the treasury and to the payment of all claims 
and demands which are a lawful charge thereon. 


Section 220. 
221. 
222. 
223. 
224. 


225. 
226. 
227. 


228. 
229. 
230. 
231. 
232, 
233. 


234. 
235. 
236. 
237. 
238, 


239. 


ARTICLE X. 
Taxable Transfers. 

Taxable transfers. 

Exceptions and limitations. 

Lien of tax and payment thereof. 

Discount, interest and penalty. 

Collection of tax by executors, administrators and 
trustees. 

Refund of tax erroneously paid. 

Deferred payments. 

Taxes upon devises and bequests in lieu of com- 
.nissions. 

Liability of certain corporations to tax. 

Jurisdiction of the surrogate. 

Appointment of appraisers. 

Proceedings by appraisers. 

Determination by surrogate. 

Surrogate’s assistants in New York city and Hrie 
county. 

Surrogate’s assistant in Kings and Suffolk counties. 

Proceedings for the collection of taxes. 

Receipt from the county treasurer and comptroller. 

Fees of county treasurer and comptroller. 

Books and forms to be furnished by the state comp- 
troller. 

Reports of surrogate and county clerk 


84 


Section 240, ed of county treasurers and comptrollers* of the city of New 
ork. 
241. Application of taxes. 
242. Detinitions. 


Section 220. Taxable transfers.—A tax shall be and is hereby imposed upon 
the transfer of any property, real or personal, of the value of five hundred dollars 
or over, or of any interest therein or income therefrom, in trust or otherwise, to 
persons or corporations not exempt by law from taxation on real or personal 
property, in the following cases: 


1. When the transfer is by will or by the intestate laws of this state from any 
person dying seized or possessed of the property while a resident of the state. 


2, When the transfer is by will or intestate law, of property within the state, 
and the decedent was a nonresident of the state at the time of his death. 


3. When the transfer is of property made by a resident or by a nonresident: 
when such‘nonresident’s property is within this state, by deed, grant, bargain: 
sale or gift made in contemplation of the death of the grantor, vendor or donor, 
or intended to take effect in possession or enjoyment at or after such death. 


4, (Such tax shall be imposed) When any such person or corporation be- 
comes benefictally entitled, in possession or expectancy, to any property or the 
income thereof by any such transfer, whether made before or after the passage of 
this act. 

5. Whenever any person or corporation shall exercise a power of appointment 
derived from any disposition of property made either before or after the passage 
of this act, such appointment when made shall be deemed a transfer taxable under 
+he provisions of this act in the same manner as though the property to which 
such appointment relates belonged absolutely to the donee of such power and had 
been bequeathed or devised by such donee by will; and whenever any person or 
corporation possessing such a power of appointment so derived shall omit or fail 
to exercise the same within the time provided therefor, in whole or in part, a 
transfer, taxable under the provisions of this act shall be deemed to take place to 
the extent of such omissions or failure, in the same manner as though the persons 
or corporations thereby becoming entitled to the possession or enjoyment of the 
property to which such power related had succeeded thereto by a will of the 
donee of the power failing to exercise such power, taking effect at the time of 
such omission or failure. 


6. The tax imposed thereby shall be at the rate of five per centum upon the 
clear market value of such property, except as otherwise prescribed in the next 
section. : 

[Am’d, ch, 284 of 1897. Took effect May 6, 1897.] 


§ 221. Exceptions and limitations.—— When the property or 
any beneficial interest therein passes by any such transfer to 
or for the use of any father, mother, husband, wife, child, brother, 
sister, wife or widow of a son or the husband of a daughter, or 
any child or children adopted as such in conformity with the 
laws of this state, of the decedent, grantor, donor or vendor, or to 
any child, to whom any such decedent, grantor, donor or vendor for 
not less than ten years prior to such transfer stood in the mutually 
acknowledged relation of a parent, provided, however, such relation- 
ship began at or before the child’s fifteenth birthday and was con- 





* So in the original. 


85 


tinuous for said ten years thereafter, or to any lineal descendant of 
such decedent, grantor, donor or vendor born in lawful wedlock, such 
transfer of property shall not be taxable under this act, unless it is 
personal property of the value of ten thousand dollars or more, in 
which case it shall be taxable under this act at the rate of one per 
centum upon the clear market value of such property. But any 
property heretofore or hereafter devised or bequeathed to any person 
who.is a bishop or to any religious corporation shall be exempted 


from and not subject to the provisions of this act 
[Am’d, ch. 88 of 1898. ] 


§ 222. Lien of tax and payment thereof.— Every such tax 
shall be and remain a lien upon the property transferred until 
paid and the person to whom the property is so transferred, 
and the administrators, executors and trustees of every estate 
so transferred shall be personally liable for such tax until its 
payment. The tax shall be paid to the treasurerorthe comptroller 
of the county of the surrogate having jurisdiction as herein 
provided; and said treasurer or comptroller shall give, and every 
executor, administrator or trustees shall take, duplicate receipts 
from him of such payment, one of which he shall immediately 
gend to the comptroller of the state, whose duty it shall be to 
charge the treasurer or comptroller so receiving the tax with the 
amount thereof and to seal said receipt with the seal of his office 
and countersign the same and return it to the executor, admin- 
istrator or trustee, whereupon it shall be a proper voucher in the 
settlement of his accounts; but no executor, administrator or 
trustee shall be entitled to a final accounting of an estate in 
settlement of which a tax is due under the provisions of this act 
unless he shall produce a receipt so sealed and countersigned by 


the state comptroller or a copy thereof certified by him, 
or unless a bond shall have been filed as prescribed by sec- 
tion two hundred and twenty-six of this chapter. All taxes 
imposed by this article shall be due and payable at the time 
of the transfer, except as hereinafter provided. Taxes upon 
the transfer of any estate, property or interest therein 
limited, conditioned, dependent or determinable upon the 
happening of any contingency or future event by reason of 
which the fair market value thereof can not be ascertained 
at the time of the transfer as herein provided, shall accrue 


86 


and become due and payable when the persons or corpora- 
tions beneficially entitled thereto shall come into actual 
possession or enjoyment thereof. 

[Am’d, ch. 284 of 1897. Took effect May 6, 1897.] 

§ 223. Discount, interest and penalty.—If such tax is paid 
within six months from the accruing thereof, a discount of five 
per centum shall be allowed and deducted therefrom. If such 
tax is not paid within eighteen months from the accruing thereof, 
interest shall be charged and collected thereon at the rate of ten 
per centum per annum from the time the tax accrued; unless by 
reasons of claims made upon the estate, necessary litigation or 
other unavoidable cause of delay, such tax can not be determined 
and paid as herein provided, in which case interest at the rate of 
six per centum per annum shall be charged upon such tax from 
the accrual thereof until the cause of such delay is removed, 
after which ten per centum shall be charged. In all cases when 
a bond shall be given under the provisions of section two hundred 
and twenty-six of this chapter, interest shall be charged at the 
rate of six per centum from the accrual of the tax until the date 
of payment thereof. 

§ 224. Collection of tax by executors, administrators and 
trustees.— Every executor, administrator or trustee, shall have 
full power to sell so much of the property of the decedent as will 
enable him to pay such tax in the same manner as he might be 
entitled by law to do for the payment of the debts of the testator 
or intestate. Any such administrator, executor or trustee having 
in charge or in trust any legacy or property for distribution sub- 
ject to such tax shall deduct the tax therefrom; and within thirty 
days therefrom shall pay over the same to the county treasury or 
comptroller, as herein provided. If such legacy or property be 
not in money, he shall collect the tax thereon upon the appraised 
value thereof from the person entitled thereto. He shall not de- 
liver or be compelled to deliver any specific legacy or property 
subject to tax under this article to any person until he shall have 
collected the tax thereon. If any such legacy shall be charged 
upon or payable out of real property, the heir or devisee shall 
deduct such tax therefrom and pay it to the administrator, execu- 
tor or trustee, and the tax shall remain a lien or charge on such 





87 


real property until paid, and the payment thereof shall be en- 
_ forced by the executor, administrator or trustee in the same man- 
ner that payment of the legacy might be enforced, or by the 
district attorney under section two hundred and thirty-five of 
this chapter. If any such legacy shall be given in money to any 
such person for a limited period, the administrator, executor or 
trustee shall retain the tax upon the whole amount, but if it 
be not in money, he shall make application to the court having 
jurisdiction of an accounting by him, to make an appointment, 
if the case require it, of the sum to be paid into his hands by 
such legatees, and for such further order relative thereto as the 
case may require. 

§ 225. Refund of tax erroneously paid.— If any debts shall be 
proven against the estate of a decedent after the payment of any 
legacy or distributive share thereof, from which any such tax has 
been deducted or upon which it has been paid by the person en- 
titled to such legacy or distributive share and such person is re- 


quired by order of the surrogate having jurisdiction, on no- 
tice to the state comptroller, to refund the amount of such 
debts or any part thereof, an equitable proportion of the 
tax shall be repaid to him by the executor, administrator 
or trustee, if the tax has not been paid to the county treas- 
urer, or comptroller of the city of New York, or if such 
tax has been paid to such treasurer or comptroller of the 
city of New York, he shall refund out of the funds in his 
hands or custody to the credit of such taxes such equitable 
proportion of the tax, and credit himself with the same in 
his quarterly account rendered to the comptroller of the 
state under this act. If after the payment of any tax in 
pursuance of an order fixing such tax, made by the surro- 
gate having jurisdiction, such order be modified or reversed, 
on due notice to the comptroller of the state, the state comp- 
troller shall, by order, direct and allow the treasurer of 
the county, or the comptroller of the city of New York, to 
refund to the executor, administrator, trustee, person or 
persons, by whom such tax had been paid, the amount of 
any moneys paid or deposited on account of such tax in 
excess of the amount of the tax fixed by the order modified 


or reversed, out of the funds in his hands or custody, to the 
credit of such taxes, and to credit himself with tbe same in his quarterly account 
rendered to the comptroller of the state under this act; but no application for such 
refund shall be made after one year from such reversal or modification, and the 
comptroller of the state, shall deduct from the fees allowed by this article to the 
comptroller of the city of New York or the county treasurer the amount thereto- 
fore allowed him upon such overpayment. Where it shall be proved to the satis- 
faction of the surrogate who has assessed the tax upon the transfer of property 
under this article that deductions for debts were allowed upon the appraisal, since 
proved to have been erroneously allowed, it shall be lawful for such surrogate to 
pee ne order assessing the tax upon the amount wrongfully or erroneously de- 

ucted. 

{Am’d, ch. 384 of 1897. Took effect May 6, 1897.] 


88 


_ § 226. Deferred payment.—Any person or corporation 
beneficially interested in any property chargeable with 
a tax under this article, and executors, administrators 
and trustees thereof may elect within eighteen months 
from the date of the transfer thereof as herein pro- 
vided, not to pay such tax until the person or persons 
beneficially interested therein shall come into the actual 
possession or enjoyment thereof. Tf it be personal property, the 
person or persons so electing shall give a bond to the state in 
penalty of three times the amount of any such tax, with such 
sureties as the surrogate of the proper county may approve, 
conditioned for the payment of such tax and interest thereon, at 
such time or period as the person or persons beneficially inter- 
ested therein may come into the actual possession or enjoyment 
of such property, which pond shall be filed in the office of the 
surrogate. Such bond must be executed and filed and a full re- 
turn of such property upon oath made to the surrogate within 
one year from the date of transfer thereof as herein provided, 


and such bond must be renewed every five yeers. 
[Am’d, ch, 284 of 1897. Took effect May 6, 1897. ] ; 


§ 227. Taxes upon devises and bequests in lieu of commis- 
sions.— If a testator bequeaths or devises property to one or 
more executors or trustees in lieu of their commissions or allow- 
ances, or makes them his legatees to an amount exceeding the 
commissions or allowances prescribed by law for an executor or 
trustee, the excess in value of the property so bequeathed or 
devised, above the amount of commissions or allowances pre- 
scribed by law in similar cases shall be taxable under this 
article. 

§ 228. Liability of certain corporations to tax—TIf a foreign 
executor, administrator or trustee shall assign or transfer any 
stock or obligations in this state standing in the name of a 
decedent, or in trust for a decedent, liable to any such tax, 
the tax shall be paid to the treasurer of the proper county or the 
comptroller of the city of New York on the transfer thereof. No 
safe deposit company, bank or other institution, person or per- 
sons holding securities or assets of a decendent, shall deliver or 
transfer the same to the executors, administrators or legal repre- 
sentatives of said decedent unless notice of the time and place of 





, 


89 


such intended transfer be served upon the county treasurer or 
comptroller at least five days prior to the said transfer. And it 
shall be lawful for the said county treasurer or comptroller, per- 
sonally or by representative, to examine said securities or assets 
at the time of such delivery or transfer. Failure to serve such 
notice or to allow such examination shall render said safe depesit 
company, trust company, bank or other institution, person or 
persons liable to the payment of the tax due upon said securities 
or assets in pursuance of the provisions of this article. 

§ 229. Jurisdiction of the surrogate.— The surrogate’s court 
of every county of the state having jurisdiction to grant letters 
testamentary or of administration upon the estate of a decedent 
whose property is chargeable with any tax under this article, or 
to appoint a trustee of such estate or any part thereof, or to give 
ancillary letters thereon, shall have jurisdiction to hear and de- 
termine all questions arising under the provisions of this article, 
and to do any act in relation thereto authorized by law to be 
done by a surrogate in other matters or proceedings coming 
within his jurisdiction; and if two or more surrogates’ courts 
shall be entitled to exercise any such jurisdiction, the surrogate 
first acquiring jurisdiction hereunder shall retain the same to 
the exclusion of every other surrogate. Every petition for 
ancillary letters testamentary or ancillary letters of adminis- 
tration made in pursuance of the provisions of article seven, 
title three, chapter eighteen of the code of civil procedure shall 
set forth the name of the county treasurer or comptroller as a 
person to be cited as therein prescribed, and a true and correct 
statement of all the decedent’s property in this state and the 
value thereof; and upon the presentation thereof the surrogate 
shall issue a citation directed to such county treasurer or comp- 
troller; and upon the return of the citation the surrogate shall 
determine the amount of the tax which may be or become due 
under the provisions of this article and his decree awarding the 
letters may contain any provision for the payment of such tax or 
the giving of security therefor which might be made by such 
surrogate if the county treasurer or comptroller were a creditor 
of the decedent. 


90 


§ 280. Appointment of appraisers.— The surrogate, upon the 
application of any interested party, including the state comptroller, 
county treasurers, or the comptroller of New York city, or upon his 
own motion, shall, as often as, and whenever occasion may require, 
appoint a competent person as appraiser, to fix the fair market value (at 
the time of the transfer thereof) of property of persons whose estates 
shall be subject to the payment of any tax imposed by this article. 
Whenever a transfer of property is made, upon waich there is, or in 
any contingency there may be, a tax imposed, such property shall 
be appraised at its clear market value immediately upon such trans- 
fer, or as soon thereafter as practicable. The value of every future 
or limited estate, income, interest or annuity dependent upon any 
life or lives in being, shall be determined by the rule, method and 
standard of mortality.and value employed by the superintendent of 
insurance in ascertaining the value of policies of life insurance and 
annuities for the determination of liabilities of life insurance com: 
panies, except that the rate of interest for making such computation 
shall be five per centum per annum. In estimating the value of any 
estate or interest in property, to the beneficial enjoyment or posses- 
sion whereof there are persons or corporations presently entitled 
thereto, no allowance shall be made in respect of any contingent in- 
cumbrance thereon, nor in respect of any contingency upon the hap- 
pening of which the estate or property or some part thereof or 
interest therein might be abridged, defeated or diminished ; provided, 
however, that in the event of such incumbrance taking effect as an 
actual burden upon the interest of the beneficiary, or in the event of 
the abridgment, defeat or diminution of said estate or property or 
interest therein as aforesaid, a return shall be made to the person 
properly entitled thereto of a proportionate amount of such tax in 
respect of the amount or value of the incumbrance when taking 
effect, or so much as will reduce the same to the amount which would 
have been assessed in respect of the actual duration or extent of the 
estate or interest enjoyed. Such return of tax shall be made in the 
manner provided by section two hundred and twenty-five of this 


a =” 


904 


article. Where any property shall, after the passage of this act, be 
transferred subject to any charge, estate or interest, determinable by 
the death of any person, or at any period ascertainable only by refer- 
ence to death, the increase of benefit accruing to any person or cor- 
poration upon the extinction or determination of such charge, estate 
or interest shall be deemed a transfer of property taxable under the 
provisions of this act in the same manner as though the person or 
corporation beneficially entitled thereto had then acquired such in- 
crease of benefit from the person from whom the title to their respect- 
ive estates or interests is derived. When property is transferred in 
trust or otherwise, and the rights, interest or estates of the transferees 
are dependent upon contingencies cr conditions whereby they may 
be wholly or in part created, defeated, extended or abridged, a tax 
shall be imposed upon said transfer at the highest rate which, on the 
happening of any of the said contingencies or conditions, would be 
possible under the provisions of this article, and such tax so im- 
posed shall be due and payable forthwith, out of the property trans- 
ferred; provided, however, that on the happening of any contingency 
whereby the said property, or any part thereof, is transferred to a 
person or corporation exempt from taxation under the provisions of 
this article, or to a person taxable at a rate less than the rate imposed 
and paid, such person or corporation shall be entitled to a return of 
so much of the tax imposed and paid as is the difference between the 
amount paid and the amount which said person or corporation should 
pay, under the provisions of this article, with legal interest thereon 
from the time of payment. Such return of overpayment shall be 
made in the manner provided by section two hundred and twenty- 
five of this article. All estates upon remainder or reversion, which 
vested prior to June thirtieth, eighteen hundred and eighty-five, but 
which will not come into actual possession or enjoyment of the per- 
son or corporation beneficially interested therein until after the pas- 
sage of this act shall be appraised and taxed as soon as the person or 
corporation beneficially interested therein shall be entitled to the 


actual possession or enjoyment thereof. 
Amd by ch. 76 of 1899. 








91 


-§ 231. Proceedings by appraisers.—Every such appraiser shall 
forthwith give notice by mail to all persons known to have a claim 
or interest in the property to be appraised, including the county treas- 
urer or comptroller, and to such persons as the surrogate may by order 
direct, of the time and place where he will appraise such property. 
He shall, at such time and place, appraise the same at its fair market 
value, as herein prescribed, and for that purpose the said appraiser is 
authorized to issue subpoenas and to compel the attendance of wit- 
nesses before him and to take the evidence of such witnesses under 
oath concerning such property and the value thereof; and he shall 
make report thereof and of such value in writing, to the said surro- 
gate, together with the depositions of the witnesses examined, 
and such other facts in relation thereto and to the said matter as 
said surrogate may order or require. Every appraiser shall be 
paid on the certificate of the surrogate at the rate of three dollars 
per day for every day actually and necessarily employed in such 
appraisal, and his actual and necessary traveling expenses and 
the fees paid such witnesses, which fees shall be the same as 
those now paid to witnesses subpoenaed to attend in courts of 
record, by the county treasurer or comptroller out of any funds 
he may have in his hands on account of any tax imposed under 
the provisions of this article. 

§ 232. Determination of surrogate. The report of the 
appraiser shall be made in duplicate, one of which dupli- 
cates shall be filed in the office of the surrogate and the other 
in the office of the state comptroller. From such report 
and other proof relating to any such estate before the sur- 
rogate, the surrogate shall forthwith, as of course determine 
the cash value of all estates and the amount of tax to which 
the same are liable; or the surrogate may so determine 
the cash value of all such estates and the amount of tax 
to which the same are liable, without appointing an ap- 
praiser. The superintendent of insurance shall, on the 
application of any _ surrogate, determine the value 
of any such future or contingent estates, income or 
interest - therein limited, contingent, dependent or 
determinable upon the life or lives or persons in being 
upon the facts contained in any such appraiser’s report, 


and certify the same to the surrogate, and his certificate shall 
be conclusive evidence that the method of computation adopted 
therein is correct. The comptroller of the state of New York 
or any person dissatisfied with the appraisement or assessment 
and determination of tax, may appeal therefrom to the surrogate 
within sixty days from the fixing, assessing and determination 
of tax by the surrogate as herein provided, upon filing in the 
office of the surrogate a written notice of appeal, which shall 


92 


state the grounds upon which the appeal is taken. The surrogate 
shall immediately give notice, upon the determination by him as to 
the value of any estate which is taxable under this article, and of the 
tax to which it is liable, to all parties known to be interested therein, 
including the state comptroller. If, however, it appear at this stage 
of the proceedings that any of such parties known to be interested in 
the estate is an infant or an incompetent, the surrogate shall, if the 
interest of such infant or incompetent is presently involved and is 
adverse to that of any of the other persons interested therein, ap- 
point a special guardian of such infant; but nothing in this provi- 
sion shall affect the right of an infant over fourteen years of age or 
of any one on behalf of an infant under fourteen years of age to 
nominate and apply for the appointment of a special guardian for 
such infant at any stage of the proceedings, Within two years alter 
the entry of an order or decree of a surrogate determining the value 
of an estate and assessing the tax thereon, the comptroller of the 
state may, if he believes that such appraisal, assessment or determi- 
nation has been fraudulently, collusively or erroneously made, make 
application to a justice of the supreme court of the judicial district 
in which the former owner of such estate resided, for a reappraisal 
thereof. The justice to whom such application is made may there- 
upon appoint a competent person to reappraise such estate. Such 
appraiser shall possess the powers, be subject to the duties and re- 
ceive the compensation provided by sections two hundred and thirty 
and two. hundred and thirty-one of this article. Such compensation 
shall be payable by the county treasurer or comptroller, out of any 
funds he may have on account of any tax imposed under the provi- 
sions of this article, upon the certificate of the justice appointing 
him. The report of such appraiser shall be filed with the justice by 
whom he was appointed, and thereafter the same proceedings shall 
be taken and had by and before such justice as are herein provided | 
to be taken and had by and before the surrogate. The determina- 
tion and assessment of such justice shall supersede the determination 
and assessment of the surrogate, and shall be filed by such justice in 
the office of the state comptroller. 

Am’d by ch. 672 of 1899. 

§ 233. Surrogate’s and district attorney’s assistants in New 
York city and Erie county*— The comptroller of the city and 
county of New York shall retain, out of any funds he may have in 
his hands on account of said tax, a sum of money sufficient to 
provide the surrogates in the city and county of New York with 
an assistant, appointed by said surrogates, who shall be known 
as the transfer tax assistant, whose salary shall be four thousand 
dollars a year; a transfer tax clerk, whose salary shall be two- 
thousand four hundred dollars a year; an assistant clerk, whose 


salary shall be one thousand eight hundred dollars a year, and 





* Compare L. 1892, ch. 399, § 14, post. 


93 


a recording clerk, whose salary shall be one thousand three hun- 
dred dollars a year, said salaries to be paid monthly; and a 
further sum of money, not exceeding five hundred dollars a year, 
to be used to pay the expenses of the said surrogates, necessarily 
incurred in the assessment and collection of said tax, said 
amounts to be paid upon the certificates and requisitions of said 
surrogates respectively. The comptroller of ithe city and county 
of New York shall also retain, out of any funds he may have in 
his hands on account of said tax, a sum of money sufficient to 
provide the district attorney in the city and county of New York 
with an assistant, appointed by said district attorney, who shall 
be known as the transfer tax assistant, whose salary shall be 
three thousand dollars a year; a transfer tax clerk whose salary 
shall be two thousand and four hundred dollars a year, and a surro- 
gate’s process server, whose salary shall be one thousand two hun- 
dred dollars a year, said salary to be payable monthly; and a fur- 
ther sum of money not exceeding five hundred dollars a year to be 
used to pay the expenses of the said district attorney, for the con- 
duct and prosecution of the proceedings mentioned in section two 
hundred and thirty-five of this chapter, said amounts to be paid upon 
the certificate and requisition of said district attorney. The county 
treasurer of the county of Erie shall also retain out of any funds he 
may have in his hands on account of said tax, a sum of money suffi- 
cient to provide the district attorney in the county of Erie with an 
assistant, appointed by the said district attorney, who shall be known 
as the transfer tax assistant, whose salary shall be twenty-five hun- 


dred dollars a year, said salary to be paid monthly. 
{[Am’d, ch. 289 of 1898. ys ee 


§ 234. Surrogate’s assistants in Kings and Suffolk counties, 
—The county treasurer of the county of Kings shall, from time to 
time, retain out of any funds which he may have in his hands, on ac- 
count of taxes collected under this article, a sum of money sufficient 
to provide the surrogate of the county of Kings with an assistant, to 
be known as the transfer tax assistant, and a transfer tax clerk. 
Such assistants shall be appointed by the surrogate, and the transfer 
tax assistant shall receive an annual salary of four thousand dollars, 
and the transfer tax clerk, an annual salary of two thousand dollars. 
Such salaries shall be payable monthly. Such county treasurer shall 
also retain, out of such funds, a further sum not exceeding five hun- 
dred dollars in any one year, for the necessary expenses of such sur- 
rogate, in the assessment and collection of such tax. Such salaries 
and said amount shall be paid upon the certificates and requisitions 
of such surrogate, respectively. The county treasurer of the county 


94 


of Suffolk shall from time to time retain out of any funds which he 
may have in his hands on account of taxes collected under this arti- 
cle a sum of money sufficient to provide the surrogate of the county 
of Suffolk with a transfer tax clerk. Such transfer tax clerk shall 
be appointed by the surrogate and shall receive an annual salary of 
seven hundred and twenty dollars; such salary shall be payable 
monthly, and shall be paid upon the certificate and requsition of such 


surrogate. 
Am’d by ch. 389 of 1899, In effect, July 1, 1899. 


§ 235. Proceedings for the collection of taxes.— If the treas- 
urer or comptroller of any county shall have reason to believe 
that any tax is due and unpaid under this article, after the 
refusal or neglect of the persons liable therefor to pay the same, 
he shall notify the district attorney of the county, in writing, of 
such failure or neglect, and such district attorney, if he have 
probable cause to believe that such tax is due and unpaid, shall 
apply to the surrogate’s court for a citation, citing the persons 
liable to pay such tax to appear before the court on the 
day specified, not more than three months after the date of such 
citation, and show cause why the tax should not be paid. The 
surrogate, upon such application, and whenever it shall appear 
to him that any such tax accruing under this article has not been 
paid as required by law, shall issue such citation and the service 
of such citation, and the time, manner and proof thereof, and the 
hearing and determination thereon and the enforcement of the 
determination or order made by the surrogate shall conform to 
the provisions of the code of civil procedure for the service of 
citations out of the surrogate’s court, and the hearing and de- 
termination thereon and its enforcement so far as the same may 
be applicable. The surrogate or his clerk shall, upon request of 
the district attorney, treasurer or comptroller of the county of 
the comptroller of the state, furnish, without fee, one or more 
transcripts of such decree, which shall be docketed and filed by 
the county clerk of any county of the state without fee, in the 
same manner and with the same effect as provided by law for 
filing and docketing transcripts of decrees of the surrogate’s 
court. The costs awarded by any such decree after the collec- 
tion and payment of the tax to the treasurer or comptroller may 
be retained by the district attorney for his own use. Such costs 
shall be fixed by the surrogate in his discretion, but shall not 
exceed in any case where there has not been a contest, the sum 


95 


of one hundred dollars, or where there has been a contest the 
sum of two hundred and fifty dollars. Whenever the surrogate 
shall certify that there was probable cause for issuing a citation 
and taking the proceedings specified in this section, the state 
treasurer shall pay or allow to the treasurer or the comptroller of 
a county all expenses incurred for the service of citations and 
other lawful disbursements not otherwise paid. In proceedings 
to which any county treasurer or comptroller is cited as a party 
under sections two hundred and thirty and two hundred and 
thirty-one of this article, the state comptroller is authorized to 
designate and retain counsel to represent such county treasurer 
or comptroller therein, and to direct such county treasurer or 
comptroller to pay the expenses thereby incurred out of the 
funds which may be in his hands on account of this tax. And 
the comptroller of the state is hereby authorized, with the ap- 
proval of the attorney-general, and a justice of the supreme 
court of the judicial district in which the former owner resided, 
to compromise and settle the amount of such tax in any case 
where controversies have arisen or may hereafter arise as to the 
relationship of the beneficiaries to the former owner thereof. 

§ 236. Receipt from the county treasurer and comptroller. — 
Any person shall upon the payment of the sum of fifty cents be 
entitled to a receipt from the county treasurer of any county or 
the comptroller of the city of New York, or at his option to a 
copy of a receipt that may have been given by such treasurer or 
comptroller for the payment of any tax under this article, under 
the official seal of such treasurer or comptroller, which receipt 
shall designate upon what real property, if any, of which any 
decedent may have died seized, such tax shall have been paid, by 
whom paid, and whether in full of such tax. Such receipt may 
be recorded in the clerk’s office of the county in which such prop- 
erty is situate, in a book to be kept by him for that purpose, 
which shall be labeled “ transfer tax.” 

§ 237. Fees of county treasurer and comptroller.— The treas- 
urer of each county and the comptroller of the city and county 
of New York, shall be allowed to retain on all taxes paid and 
accounted for by him each year, under this article, five per 


96 


centum on the first fifty thousand dollars, three per centum on the 
next fifty thousand dollars and one per centum on all additional 
sums. Such fees shall be in addition to the salaries and fees now 
allowed by law to such officers, except that in the county of Monroe 
such per centum shall be credited to and belong to the county where 
collected. 

[Am’d, ch. 289 of 1898. 


§ 238. Books and forms to be furnished by the state comp- 
troller. — The comptroller of the state shall furnish to each 
surrogate, a book, which shall be a public record, and in which 
he shall enter the name of every decedent upon whose estate an 
application to him has been made for the issue of letters of 
administration, or letters testamentary, or ancillary letters, the 
date and place of death of such decedent, the estimated value 
of his real and personal property, the names, places, residence 
and relationship to him of his heirs-at-law, the names and places 
of residence of the legatees and devisees in any will of any such 
decedent, the amount of each legacy and the estimated value 
of any real property devised therein, and to whom devised. 
These entries shall be made from the data contained in the 
papers filed on any such application, or in any proceeding relat- 
ing to the estate of the decedent. The surrogate shall also enter. 
in such book the amount of the personal property of any such 
decedent, as shown by the inventory thereof when made and filed 
in his office, and the returns made by any appraiser appointed 
by him under this article, and the value of annuities, life es- 
tates, terms of years, and other property of any such decedent, 
or given by him in his will or otherwise, as fixed by the surro- 
gate, and the tax assessed thereon, and the amounts of any 
receipts for payment of any tax on the estate of such decedent 
under this article filed with him. The state comptroller shall 
also furnish to each surrogate forms for the reports to be made 
by such surrogate, which shall correspond with the entries to 
be made in such book. 

§ 239. Reports of surrogate and county clerk.— Each surro- 
gate shall, on January, April, July and October first of each 
year, make a report in duplicate, upon the forms furnished by the 
comptroller containing all the data and matters required to be 


97 


entered in such book, one of which shall be immediately deliv 
ered to the county treasurer or comptroller and the other trans- 
mitted to the state comptroller. The county clerk of each county 
shall, at the same times, make reports in duplicate, containing 
a statement of any deed or other conveyance filed or recorded in 
his office, of any property, which appears to have been made or 
intended to take effect in possession or enjoyment after the death 
of the grantor or vendor, with the name and place of residence of 
such grantor or vendor, the name and place of residence of the 
grantee or vendee, and a description of the property transferred, 
one of which duplicates shall be immediately delivered to the 
county treasurer or comptroller and the other transmitted to the 
state comptroller. 

§ 240. Reports of county treasurer and of the comptroller of 
the city of New York.— Each county treasurer and the comp- 
troller of the city of New York shall make a report, under oath, 
to the state comptroller, on January, April, July and October 
first of each year, of all taxes received by him under this article, 
stating for what estate and by whom and when paid. The form 
of such report may be prescribed by the state comptroller. He 
shall, at the same time, pay the state treasurer all taxes re- 
ceived by him under this article and not previously paid into 
the state treasury, and for all such taxes collected by him and 
not paid into the state treasury within thirty days from the times 
herein required, he shall pay interest at the rate of ten per 
centum per annum. 

§ 241. Application of taxes.— All taxes levied and collected 
under this article shall be paid into the treasury of the state 
for the use of the state, and shall be applicable to the expenses 
of the state government and to such other purposes as the legis- 
lature shall by law direct. 

§ 242. Definitions. — The words “estate” and “ property,” as 
used in this article, shall be taken to mean the property or 
interest therein of the testator, intestate, grantor, bargainor or 
vendor, passing or transferred to those not herein specifically 
exempted from the provisions of this article and not as the 
property or interest therein passing or transferred to individual 


e 


98 


‘legatees, devisees, heirs, next of kin, grantees, donees or vendees, 
and shall include all property or interest therein, whether situated 
within or without this state. The word “transfer,” as used in this 
article, shall be taken to include the passing of property or any inter- 
est therein in possession or enjoyment, present or future, by inherit- 
ance, descent, devise, bequest, grant, deed, bargain, sale or gift, in 
the manner herein prescribed. The words ‘“‘county treasurer,’ 
“comptroller,” and “district attorney,” as used in this article, shall 
be taken to mean the treasurer, comptroller or district attorney of the 
county of the surrogate having jurisdiction as provided in section 
two hundred and twenty-nine of this article. 
[Am’d, ch. 88 of 1898.]} 


ARTICLE XI. 


Procedure. 
Section 250. Contents of petition. 

251. Allowance of writ of certiorari. 

252. Return of writ. 

253. Proceeding upon return. 

254. Costs. 

255. Appeals. 

256. Refund of tax paid upon illegal, erroneous or un- 
equal assessment. 

257. When county court may apportion tax. 

258. Application to county court where taxpayer has 
removed from the county. 

259. Supplementary proceedings to collect a tax. 

260. Power of county court when collector fails to pay, 
over. 

261. Payment of moneys collected. 

262. Collection of deficiency from collector’s bondsmen. 

263. Attorney-general to bring action for sequestration. 

264. Settlement of conflicting claims to surplus of tax 
sale. 


Section 250. Contents of petition.—Any person assessed upon 
any assessment-roll, claiming to be aggrieved by any assess- 
ment for property therein, may present to the supreme court @ 


99 


petition duly verified setting forth that the assessment ia 
illegal, specifying the grounds of the alleged illegality, or if 
erroneous by reason of overvaluation, stating the extent of 
such overvaluation, or if unequal in that the assessment has 
been made at a higher proportionate valuation than the assess- 
ment of other property on the same roll by the same officers, 
specifying the instances in which such inequality exists, and 
the extent thereof, and stating that he is or will be injured 
thereby. Such petition must show that application has been 
made in due time to the proper officers to correct such assessment, 
Two or more persons assessed upon the same roll who are 
affected in the same manner by the alleged illegality, error or 
inequality, may unite in the same petition. 

§ 251. Allowance of writ of certiorari—Such petition must 
be presented to a justice of the supreme court or at a special 
term of the supreme court in the judicial district in which 
the assessment complained of was made, within fifteen days 
after the completion and filing of the assessment-roll and the 
first posting or publication of the notice thereof as required by 
this chapter. Upon the presentation of such petition, the justice 
or court may allow a writ of certiorari to the officers making 
the assessment, to review such assessment, and shall prescribe 
therein the time within which a return thereto must be made 
and served upon the relator’s attorney, which shall not be less 
than ten days, and may be extended by the court or a justice 
thereof. Such writ shall be returnable to a special term of the 
supreme court of the judicial district in which the assessment 
complained of was made. The allowance of the writ shall not 
stay the proceedings of the assessors or other persons to whom it 
is directed or to whom the assessment is delivered, to be acted 
upon according to law. 

§ 252. Return to writ.— The officers making a return to such 
writ shall not be required to return the original assessment-roll 
or other original papers acted upon by them, but it shall be sufii- 
cient to return certified or sworn copies of such roll or papers, 
or of such portions thereof as may be called for by such writ. 
The return must concisely set forth such other facts as may be 


100 


pertinent and material to show the value of the property assessed 
on the roll and the grounds for the valuation made by the assess- 
ing officers and the return must be verified. 

§ 253. Proceedings upon return.—If it shall appear upon the 
return to any such writ that the assessment complained of is 
illegal or erroneous or unequal for any of the reasons alleged 
in the petition, the court may order such assessment, if illegal, 
to be stricken from the roll, or if erroneous or unequal, it may 
order a re-assessment of the property of the petitioner, or the 
correction of his assessment upon the roll, in whole or in part, 
in such manner as shall be in accordance with law, or as shall 
make it conform to the valuations and assessments of other 
property upon the same roll and secure equality of assessment. 
If upon the hearing it shall appear to the court, that testimony 
is necessary for the proper disposition of the matter, it may take 
evidence or may appoint a referee to take such evidence as it may 
direct, and report the same to the court, with his findings of fact 
and conclusions of law, which shall constitute a part of the 
proceedings upon which the determination of the court shall be 
made. A new assessment or correction of an assessment made 
by order of the court shall have the same force and effect as if 
it had been so made by the proper officers within the time pre- 
scribed by law for making such assessment. 

§ 254. Costs.— Costs shall not be allowed against the officers 
whose proceedings may be reviewed under any such writ unless 
it shall appear to the court, that they acted with gross negli- 
gence or in bad faith or with malice in making the assessment 
complained of. If the writ shall be quashed or the prayer of 
the petitioner denied, costs shall be awarded against the peti- 
tioner, not exceeding the costs and disbursements taxable in an 
action upon the trial of an issue of fact in the supreme court. 

§ 255. Appeals.——An appeal may be taken by either party 
from gn order, judgment or determination under this article 
as from an order, and it shall be heard and determined in like 
manner as appeals in the supreme court from orders. All issues 
and appeals in any proceeding under this article shall have 


101 


preference over all other civil actions and proceedings in all 
courts. 

§ 256. Refund of tax paid upon illegal, erroneous or unequal 
assessment— If in a final order in any such proceeding it shall 
be ordered or adjudged that the assessment complained of was. 
illegal, erroneous or unequal, and such order shall not be made 
in time to enable the assessors or other officers to make a new or 
corrected assessment for the use of the board of supervisors, 
then at the first annual session of the board of supervisors after 
such correction there shall be audited and allowed to the peti- 
tioner and included in the tax levy of such town, village or city, 
made next after the entry of such order, and paid to the 
petitioner, the amount paid by him, in excess of what the tax 
would have been if the assessment had been made as determined 
by such order of the court, together with interest thereon from 
the date of payment. In case the amount deducted from such 
assessment by such order exceeds ten thousand dollars, so much 
thereof as shall be refunded by reason of such corrected assess- 
ment, other than the proportion or percentage thereof collected 
for such town, village or city purposes, shall be levied upon the 
county at large and paid to the petitioner without further audit. 
The board of supervisors shall audit and levy upon such town, 
village or city, the proportion or percentage of such excess of tax 
collected for such town, village or city purposes, which shall be 
collected and paid to the petitioner without other or further 
audit. 

§ 257. When county court may apportion tax When the 
premises of one person shall have been wrongfully assessed and 
taxed in with the premises of another, the person aggrieved 
thereby may, upon application to the county court of the county 
in which the property is situated, on petition duly verified, and 
on eight days’ notice to the assessors of the town in which the 
premises are situated, and to the party whose premises are in- 
eluded in such wrongful assessment, have such assessment and 
tax apportioned by such county court. The county court shall 
take such evidence as may be necessary to determine the facts, 


102 


and shall fix and specify the amount of the assessment and tax 
properly chargeable to the petitioner’s property, and to the other 
party chargeable therewith. The collector of the town, upon 
receiving a copy of the order of the county court, shall forthwith 
change the assessment-roll and tax to conform to such order, and 
shall receive the amount apportioned upon the premises of the 
petitioner in full for the tax upon such property. 

§ 258. Application to county court where taxpayer has re- 
moved from the county.—If it shall satisfactorily appear by 
affidavit to the county court of any county that a tax legally 
levied therein, except upon real property of nonresidents, can not 
be collected because of the removal of the person taxed to any 
other county of the state, such court shall, upon application of 
the collector of any tax district or of the county treasurer of the 
county, grant an order, directed to the sheriff of the county 
where such person may be, to collect the same out of his per- 
sonal property, with interest at the rate of eight per centum per — 
annum from the date of said order. Such order shall be filed in 
the office of the clerk of the county in which it is granted, anda 
certified copy thereof delivered to the constable or sheriff of the 
county where the person liable for the tax may be, and such con- 
stable or sheriff, on receiving the same shall execute it, and make 
a like return, and be entitled to the same fees and subject to the 
same liabilities and penalties for neglect as upon execution from 
any court of record. The sheriff receiving such moneys shall pay 
the same to the county treasurer of the county where it was 
levied, to the credit of the town in which it was assessed. This 
provision shall also apply to taxes levied upon rents reserved as 
upon personal property where such taxes remain unpaid. 

§ 259. Supplementary proceedings to collect tax.—If a tax 
exceeding ten dollars in amount levied against a person or cor- 
poration is returned by the proper collector uncollected for want 
of personal property out of which to collect the same, the super- 
visor of the town or ward, or the county treasurer or the presi- 
dent of the village, if it is a village tax, may, within one year 
thereafter, apply to the court for the institution of proceedings 


103 


supplementary to execution, as upon a judgment docketed in 
such county, for the purpose of collecting such tax and fees, 
with interest thereon from the fifteenth day of February after 
the levy thereof. Such proceedings may be taken against a 
corporation, and the same proceedings may thereupon be had in 
all respects for the collection of such tax as for the collection 
of a judgment by proceedings supplementary to execution thereon 
against a natural person, and the same costs and disbursements 
may be allowed against the person or corporation examined as in 
such supplementary proceedings but none shall be allowed in 
his or its favor. The tax, if collected in such proceeding, shall 
be paid to the county treasurer or to the supervisor of the town, 
and if a village tax, to the treasurer of the village. The costs 
and disbursements collected shall belong to the party instituting 
the proceedings, and shall be applied to the payment of the 
expense of such proceeding. The president of a village and a 
county treasurer shall have no compensation for any such pro- 
ceeding. A supervisor shall have no other compensation except 
his per diem pay for time necessarily spent in the proceeding. 

§ 260. Power of county court when collector fails to pay over.— 
If any collector shall neglect or refuse to pay over the moneys 
collected by him, to any of the persons to whom he is required 
to pay the same by his warrant, or to account for the same as 
unpaid, the county court, on proof of such fact by affidavit, on 
application of the county treasurer, shall make an order directed 
to the sheriff of the county, commanding him to levy such sum 
as shall remain unpaid by such collector out of his property, per- 
sonal and real, and pay the same to the county treasurer, within 
sixty days from the date of such order. The sheriff shall cause 
the same to be executed, and pay to the county treasurer the 
money levied by virtue thereof, deducting for his fees the same 
compensation that the collector would have been entitled to re- 
tain. If the whole sum due from the collector, or if a part only, 
or if no part thereof, shall be collected, the sheriff shall state the 
fact in his return, which shall be made as in the case of an execu- 
tion, and the county treasurer shall give notice to the supervisor 
of the town, city or division thereof, of any amount which may 


remain due from such collector. If the sheriff shall neglect to 


104 


execute the order, or to pay over the money collected thereon,’ 
‘within the time limited thereby, he shall be liable therefor as in 
case of an execution, and the county treasurer shall immediately 
prosecute such sheriff and his sureties for the sum due from him, 
which sum when collected shall be paid into the county treasury. 

§ 261.Payment of moneys collected.— The county treasurer 
shall pay over the moneys received from the sheriff upon such 
order in the manner directed by the warrant to the collector. If 
the whole amount of moneys due from the collector shall not be 
collected on such warrant, or otherwise, the county tressurer 
shall first retain the amount which ought to have beeu paid to 
him before making any payment to the town officers. 

§ 262. Collectionof deficiency from collector’s bondsmen.— If 
it appears that the whole or any part of the moneys due from the 
eoliector has not been thus collected, the county treasure? shall 
forthwith give notice to the supervisor of the town or ward of 
the amount still due from such collector. The supervisor shall 
forthwith cause the undertaking of the collector to be prosecuted, 
and shall be entitled to recover thereon, the sum due froin the 
collector with costs of the action. The moneys received shall be 
applied and paid by the supervisor in the same manner as they 
should have been by the collector. 

§ 263. Attorney-general to bring action for sequestration.— It 
shall be the duty of the attorney-general, on being informed 
by the comptroller or by the county treasurer of any county that 
any incorporated company refuses or neglects to pay the taxes 
imposed upon it, pursuant to articles one and two of this chapter, 
to bring an action in the supreme court for the sequestration of 
the property of such corporation and the court may so seques- 
trate the property of such corporation for the purpose of satis- 
fying taxes in arrears, with the costs of prosecution, and may, also, 
in its discretion, enjoin such corporation and further proceedings 
under its charter until such tax and the costs incurred in the 
action shall be paid. The attorney-general may recover such tax 
with costs from such delinquent corporation by action in any 
court of record. 


105 


§ 264. Settlement of conflicting claims to surplus of tax 
sale.— Whenever a surplus from the sale of any property, for un- 
paid taxes in the hands of the supervisor of a town, shall be claimed 
by any person, other than the person for whose tax such property 
was sold, and such claim shall not be settled by a stipulation filed 
with the supervisor, as provided by this chapter, such claimant may 
maintain an action against such person, or such person may maintain 
an action against such claimant, to recover such money and, for the 
purposes of such action, the defendant shall be deemed to be in pos- 
session of the surplus in the hands of the supervisor. Upon the 
production of a certified copy of a final judgment, rendered in favor 
of either party, the supervisor shall pay such surplus to the party 
recovering the same. No other cause of action shall be joined, nor 
any set-off or counter-claim be allowed in an action brought pursu- 
ant to this section, and if an execution issue on a judgment rendered 
in such action, it shall direct that the costs only of such judgment 


be levied thereon. 
ARTICLE XIL 
Laws Repealed; When to take effect. 
Section 280. Laws repealed. 
281. When to take effect. 

§ 280. Laws repealed.—Of the laws enumerated in the schedule 
hereto annexed, that portion specified in the last column is repealed. 

§ 281. When to take effect.—This chapter shall take effect June 
fifteenth, eighteen hundred and ninety-six. 


ARTICLE XIII. 
Soction 282. Limitation of time. 

§ 282. Limitation of time.—The provisions of the Code of Civil 
Procedure, relative to the limitation of time of enforcing a civil 
remedy, shall not apply to any proceeding or action taken to levy, 
appraise, assess, determine or enforce the collection of any tax or 
penalty prescribed by articles nine or ten of said chapter, and this 
act shall be construed as having been in effect as of date of the origi- 
nal enactment of’ the corporation and inheritance tax law, ‘provided, 
however, that as to real estate in the hands of bona fide purchasers, 
the transfer tax shall be presumed to be paid and cease to be a lien 
as against such purchasers after the expiration of six years from the 
date of accrual. This act shall not affect any action or proceeding 
now pending. 

Am’d by ch. 737 of 1899. 


SCHEDULE OF LAWS REPEALED. 


REVISED STATUTES, Sections. 

Bart Agee Loge earceh ch vin cn whe eee ivwve Ally excepts §-TroLt 
tite MI. 

Wirt, Tcl Ste VIL cree ceeeltls vse. 88,28, 29, 80. 

LAWS OF— Chapter. 

RMD ce « « amen REDS ta oie CALI aioe All. 

TG DE... . «shtena commas 7 he Banc i, ee All 

MB] OER . « Srapepen ohn lee DA mere te eins» ets All 


106 

. LAWS OF — Chapter. Sections. 
a het ls She CRRA A a a 154i ot ees. All. 
DEAD ine tet sbi crens teas Sreuen ets BIS sant asks Te All. 
SES nce A YOR 180; .<h Ree ee 29, 30, 31, 32. 
uh UVa | patria OR a SYA Pee ane ym, All. 
LRAT: Coin aeas Sees ABR OF. SeeRAS 16 
1BAT VAs OES aa eee ABO AC LNA te ae aie. Ate All 
TSA9 2 OR tee aietem totes 180 nb nie eee: All 
Rt PRE Ge Ar ey 6S adecmmanboceh All 
TSG Leste ee Slade re S715. ee All 
LET ey CRA ein ae G6 os on epee All 
5 15 PLY UA load Blames DROS ta. it beats All 
LBOOS kins tu ok seeps tee 69 ies eee All 
i bist Ramage ee ene 2 hae A0G Sone ee en All 
S530... oe eee AG, Re oes All 
BLY bile Am aie Diao wie BOR ee he moet All 
LSD te sats bore & Carl waciaas BT uha tha Chie DOT All 
LRbbsnt ee 8 OIE BE RA DET All 
PEGG Ee Pas Fate Bae, Soy aya ant iay 4 All 
1S56 TSE er te hee el be aid eh All 
ARGC ae eee eee 183 SA serie: All 
TBST Reet, so ee Tee All 
TST aee ee ee cl vars PC ks ty CR All 
1887 OA. etek Aniace sek BSGavib swe. 4a.ek All 
WSS Trae VES ae BSS Seer AML Ae All 
Ten Seer ree TT Oe hes ae ecnee All 
Ete eet pe a ace | S57 Wisdie ieee All 
1860 piosece she awot te 912. Sak, vee All 
TEGO 2 OF OL SRE mate p41) pk Re artle, atic Cine All 
TREO oc. aie Re eae a7 Sea ee cine ee All 
TSG2 5 cee ne gs eee: OBB Sets aha eee il 
TRE A one eee, ABS By seen All 
TSRG he Ae atte ee 136 35) ce All 
TRGG. nee hee ee B28 o. oss s eeeee All 
$866.2: Mearns Shel eae 7 a All 
(SGT es ete Ae ee B61... Se ee All 
1807-25 ln eae take 60d. ava we cane a All 


LAWS OF — Chapter. Sectiors 

PISCE bess pcs eraamterete ones ate es SUD cee antattiets © a'ste All. 

PETA a, ste gitake os lobule «ses Paha Neg Srey At) a All 

ECA) Screens cos s¥ethis as 07% no ty AAO? ar ee All 

UE 5 a Nig 1 OF SaaS Be es Gales oie Extract from 


. authorizing comp- 
troller to desig- 


nate 


which notice of 
sale of lands for 
nonpayment 


published. 


taxes 
MeO ciate ie @isiattee sisi yore e DOG Res cnet h teaiate « Jf IGE Pegi 
He desea of cheteVetets: sud sean! Pies TL O ere c-leetes «oe All. 
“BG 8a FE an Cane ee DAU cia deere salah ai siahe All 
DS Llet se ateieie: oie, Saab a biel eso S00 sar ate icaetdeus Ges All 
Be EEL wr sritere eget ioheinete cies tio lk ree Ae, caracarnne All. 
(ose ste ota s/ cic app sts sys vs Sb Leet et ars hers ta All. 
PPT Oran e civis ete. s ouers beocees BOG cree ste helen tena te ie All 
OTE SE, A EN Ant Aen stat Ss Aurea ¢ All 
USCIS AG AIRE Ok eke BO Se cite. Seite s All. 
Leo tiegretisvete aise > si sraletese. sce i rocker oaejsiiee. e's All. 
MEG piactciets vhs chevaie's xiet arene eerie has a aia te ais! she All. 
Me UES ene citerace wae etel eeetee HL hz arene ars bok cassie! o cae All, 
PE ehee. Sere Manet tal weve nis MARE RODE rely s dks welds All. 
SER ae RLS Sitar celal shes esha cies SO ee ete ehenic ats All. 
PAO) een Pee Pia oi a's (0 'a/ars Qhig erie cea ees All, 
het a LON a Bh A a vt}! leet Fe ae All, 
NESES ae ay RR ES UPR Didi s:'05 (ele hae sige» All 
ibs DA Ree * ae UE Rete © Saran All, 
MEMS arsmsses ake ateben. sic’ » DAs cree eee os All 
ROTC als oes ee ieaatsin.« DO aetna tseieeaeele ote All. 
Lote Wl vk Sp nn Ie emcee et cavanais | os. All 
TSS OMe tier nts ne olen este TO Geet... cmaats o'> : = All, 
LSS oie chs otebnioe claret exe sxater TRY AS Seto ee eee All, 
ESSE. s « o Metamnemete Viet kate US ee edelecdigiaele os) All. 





108 


LAYS OF — Chapter. Sections. 
1 OS Lore ero itereictetete sictenerete AOD ihe hie cotemmaeere 5 

LSS LER eiedeateractey 37rd ASS take oe ceaeeelens All 
LSS Licttotett ah aeiNel Meter enerets G20 'S eRe ce erent All 
LR 2 tiara slspetets heres a LS Lie eos ceatete All. 
LBS 2 Se ote ke eee ese Bee 49 7.09 site ete, oie Werte 312-327, inclusive. 
TSS ean eee ME Vlthnah Doak Ned All. | 
LOSS Sree tae tie ates Gh Wee (ae a ee All 
USSR Merete es Gre sye ee ese ete e BL Pi ite oho eacycirck aa: All 
POSPoesemeee erties eceAcnets. «veal eae G4. s/itaets tekheta All 
POOL AAG tise oie cures eistels Aint OL stave: ate castarmnton erent All 

1 Raed Mains oN lisesi ics CAPs LEDS es state se) ea teats ooo All 

| Bote ms De ar OR OCR Piped Wey EM ar Or All 
LSE ee: Mere etal ie tata a: Sails da tee ahs as All 
Dats? St A heen Sica nal Gite BAe cha ec avtrel ae nate All 

1 Fete Sey Oe cite aa ON Aa ness statetsatechorere All 
LSS. gatentersiega chelate stews GS ices qatets teraneisnate a All 
ASSO etens ere cacti te siete e LO Para Peaaicate esate All 
LSS tars ar slalsta tate oi cea atte ee Odisretee nayers os eles All 

A SBO swore ctvcis tc Stene pistes DOL Rata. cas rte ee All 
LoS erelale stetdisuste SPrna ca ott ee A vais isa sose Ate All 
Bete ac mith aa Cita eG SAO Wireless 12 
LMS creas pistes tre late a ccLae sie TOGO terse terane come deat All 
LSU erate et cites areretsacetts Be ts wualehsetetens All 
DSO raters ct ttela ata niet atetee a nha shale (enc efutes dee All 
ASSO sister ee cee eae tee eet BOUL eaiiese cue ates All 
TSSOt site tee etete pera a eras ee tavete a tay ees All 
LSS Dict eusgeh egestas ieetote = re LON oo Pa elent aatee All 
LSRG Terre ately LAD iMaretg gece pos Acree All 
TSSGo hie tescpeceatctanr eat tate te BOG cis eto shearers All 
VES ied ieee ethics Mente one OLDS vont clas staneeakere All 
SSG Pact nantes. G59. fe ere 1; 283 cons 
SLSR 6 oer sea ocsvalie ste enetars ¢ GT Asie craremeteee:.< All 
LSET Girvesee! Ackaiwne stoke ree tens Vial Ran Boe ¢.): eee All 
BES ey Paid se ra Ban COE EE BS (aR We Ae ee tine All 
DSSS siobete cle aces tare eetie stake LLOQ) hecsyetageeea egrets sts All 


eS se 8 6 9 8 8 e's 66 0 6. 6 8 6 


oon ee ee eee eee ee eee 


oe ee ere er ewer ere eee eee 


ee ee eee reer eee ee sioneg 


oeoeeeveeveev eevee ee eee 


8) 8, .@ 8 © 67 @ 2 e\fe 0) ele -@ srw 


7 0)}8! 6) 6) 6) 0 16 (8) 6 6 (0 6 8 © ia) 6 


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oversee reer ee eee eee e 


eereeeeree ee ee ee ees 


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ove ee ee eoe ee eee easee 


era. e: (6, 6) (6) 0). O18) O10: 60 10.8) 870 6 


seer ee were ewe eee reve 


oe eee ee eee eee ee eee 


e846) © 60 6 0 5.6 8.2. 6 0 8 06.0 


eee ee eee eer ee eeeee 


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eeoerereee es eee ees vie & 


eeereeevreese ee ee ee eee 


eee erseeoeoere eee ee eeee 


oes eee e ee ee ee eoesise 


109 


Chapter. Sections, 
De hi ac han All. 
Oem petra, oiieis sis 6? All. 
AG Dee Stats aic esas Ses > All. 
AG acascts seta vee All. 
BOG eh c3s Catal stake All. 
DUG gas Meiers tls ae tale Poh VS 
DED Fe ea aker crate bea All. 
Dai eotot ta ticac Niece» All. 
BOG Serban ol Manat 68 sss All. 
2 NOE ee Ce All. 
PIE eNE stack sete so lo tos All. 
SO Seta ine ee Fie ee as All. 
DOOM ae mate's All. 
LBS ANegaers Giher ae ste All. 
yf WS Pr Fee A All. 
LS Matadors sitet aes" s All. 
TOG eect, atte tke te All. 
vd IPRA gd Aire Pre 1g 
DGG We eo sahigit a hes All. 
OA Lralerees etek kets All. 
Bb hes ec peiet Gn ba eel Ooh All. 
TIN FS eh Aer All. 
LTC lets cic tice: ts ce All. 
SYA 8 Peal <Ppelet a All. 
DES Se Tees seein ie All. 
OG lie vies Seite on: All, 
GOS es ties ov cle All. 
TLD ass «ame. 2 All. 
LL acceler cs sce All. 
LOT aes, a. oye agate eres All. 
AOS teers os pete es All. 
525 yeti eters Soe te All. 
TOA citrate eet. ate All. 
LL Re eee operates, of 5: < All. 
LOG irre tie lores soe All. 
PR ae 05 yee All. 


110 
LAWS OF — Chapter. Sections. 
TBO4 cae s Chore 0 ealege DO2 uetes caee ee ots All. 
TOO ee OU pil ies a Cede = acon 1B 4 ico aentetee « All 
LOD vests vdeceis os ie epareneio® BUS. > we cubensis All 
TBO S05 Chicas ot eis ALS is )ess oteiehs «6, ose All 
TSOS isi. conte siete ee t Vda eet Hac ye Ob a Sete All 
1SOb eT emeer ot). BlG inner os aoe All 
TROD Oxia alert niet ss: 6 BOGza sc trs sirtete ete eos All 
LOG tetas alate ates seus «> BUS chesntelaaaiaerers lets All 
POO ete ats irc ct ac chore wet GOS sent ensenepeaers on All 
LESLEY AAR goats RAIS 9 G. s SOB e whensl Siebert ose All 


CHAP. 952 of 1896. 


AN ACT to amend chapter three hundred and ninety-nine of the laws 
of eighteen hundred and ninety-two, entitled ‘ An act in relation to 
taxable transfers of property,” as amended by chapter five hundred 
and fifteen of the laws of eighteen hundred and winety-five. 


The People of the State of New York, represented in Senate and 
Assembly, do enact as follows : 


SECTION 1. Section fourteen of chapter three hundred and ninety-nine of 
the laws of eighteen hundred and ninety-two, entitled “ An act in relation to 
taxable transfers of property,” as amended by chapter five hundred and fif- 
teen of the laws of eighteen hundred and ninety-five, is hereby amended so as 
to read as follows : 

§ 14. Surrogate’s and district attorney’s assistants in New York city, Erie 
and Monroe counties.— The comptroller of the city and county of New York 
shall retain, out of any funds he may have in his hands on account of said 
tax, a sum of inoney sufficient to provide the surrogates in the city and county 
of New York with an assistant, appointed by said surrogates, who shall be 
known as the transfer tax assistant, whose salary shall be four thousand dol- 
lars a year; atransfer tax clerk, whose salary shall be two thousand four hun- 
dred dollars a year: an assistant clerk, whose salary shall be one thousand 
eight hundred dollars a year, and a recording clerk, whose salary shall be one 
thousand three hundred dollars a year, said salaries to be paid monthly; and 
a further sum of money, not exceeding five hundred dollars a year, to be used 
to pay the expenses of the said surrogates necessarily incurred in the assess- 
ment and collection of said tax, said amounts to be paid upon the certificates 
and requisitions of said surrogates respectively. The comptroller of the city 
and county of New York shall also retain, out of any funds he may have in 
his hands on account of said tax, a sum of money sufficient to provide the dis- 
trict attorney of the city and county of New York with an assistant, appointed 
by said district attorney, who shall be known as the transfer tax assistant, 
whose salary shall be three thousand dollars a year; a transfer tax clerk, 
whose salary shall be two thousand four hundred dollars a year, and a surro- 
gate’s process server, whose salary shall bc one thousand two hundred dollars 
a year, said salary to be paid monthly; and a further sum of money, not ex- 
ceeding five hundred dollars a year, to be used to pay the expences of the said 
district attorney for the conduct and_ prosecution of the proceedings men- 
tioned in section fifteen of this act, said amounts to be naid upen the certifi- 
cate and requisition of said district attorney. ‘The county treasurer of the 
county of Erie shall also retain out of any funds he may have in his hands on 
account of said tax, a sum of money sufficient to provide the district attorney 
in the county of Erie with an assistant, appointed by the said district attor- 
ney, who shall-be known as the transfer tax assistant, whose salary shall be 
two thousand dollars a year, said salary to be paid monthly. The county 
treasurer of the county of Monroe shall also retain, out of any funds he may 
have in his hands on account of said tax, a sum of money sufficient to provide 
the surrogate of the county of Monroe with two cleiks, to be appointed by 
said surrogate, and known as transfer tax clerks and whosc salary shall be 
seven hundred and fifty dollars per year each, payable monthly by the treas- 
urer of the said county upon the certificate of the said surrogate; and also a 
‘further sum of money, not exceeding two hundred dollars a ‘ear, to be used 
to pay the expenses of the said surrogate of Monroe county necessarily in- 
curred in the assessment and collection of said tax, and to be paid upon the 
itemized requisition of the said surrogate. 


§ 2. This act shall take effect immediately, 
110a 


CHAP. 820 OF 1896. 


‘AN AOT authorizing boards of supervisors to appoint commis- 
sioners for the equalization of taxes. 
BrEcAME a law May 21, 1896, with the approval of the Governor. Passed, three- 
fifths being present. 
The People of the State of New York, represented in Senate and 
Assembly, do enact as follows : 


Section 1. The board of supervisors of any county of the state 
may by the concuring vote of a majority of all the supervisors elected 
to such board, resolve to appoint three persons to be commissioners 
of equalization of such county. They shall thereupon appoint such 
commissioners, two of whom shall be residents of such county and 
not members of the board of supervisors, and the third commis- 
gioner shall not be a resident of or a taxpayer in such county, but 
shall reside in the judicial district in which such county is situated. 
If there be one or more cities in such county one of such commis- 
sioners shall be a resident of such city or cities and one shall bea 
resident of the towns, in such county outside or such city or cities, 
The commissioner appointed from such city or cities shall be named 
by the supervisors representing such city or cities, and the commis- 
sioner appointed from the towns outside of such city or cities shall 
be named by the supervisors representing such towns. Both such 
commissioners including the third commissioner appointed from the 
judicial district outside of such county, shall be confirmed by a two- 
thirds vote of all the members of the board of supervisors. If, after 
such board has resolved to appoint such commissioners of equaliza- 
tion, they are unable to agree upon the commissioners to be appointed 
as provided by this section, and such commissioners are not appointed 
before the first day of July, succeeding the time when such resolu- 
tion was adopted, the clerk of such board shall apply to the county 
judge of such county certifying to him the fact that such resolution 
was adopted and such commissioners have not been appointed pur- 
suant thereto and such county judge shall appoint the commissioners 
subject to the provisions of this section relating to their places of 
residence. The term of office of each such commissioners shall be 
three years. Not more than one commissioner shall reside in the 
same town or city, and if a commissioner remove to a town or city 
in which another commissioner resides, the office of the commissioner 


110b 


so removing shall thereon become vacant. Such appointments shall 
be so made that not more than a majority of the commissioners belong 
‘to the same political party, and the other commissioner shall be 
chosen from the other political party polling in such county at the 
last general election either the highest or the next highest number of 
votes. If the office of any commissioner become vacant before the 
expiration of his term, such vacancy shall be filled, for the unexpired 
term, by the appointment of a person of the same political faith as 
his predecessor at the time of his appointment. Hach commissioner 
shall be paid by the county for his services, a sum to be fixed by the 
board of supervisors, not exceeding the rate of four dollars per day, 
for the time necessarily and actually occupied in the performance of 
his duties, and his necessary and reasonable expenses incurred while 
absent from his home in the discharge of his duties, but the total 
amount paid to any commissioner for his services and expenses in 
any one year shall not exceed three hundred dollars. 

§ 2. Between the first day of September and the time of the annual 
meeting of the board of supervisors in each year, the commissioners 
shall examine the assessment-rolls of the several towns in their county 
and shall visit each town therein for the purpose of ascertaining 
whether the valuations in one town or ward bear a just relation to 
the valuations in all the towns and: wards in the county, and they 
may increase or diminish the aggregate valuations of real estate in 
any townor ward by adding or deducting such sum upon the hun- 
dred as may, in their opinion, be necessary to produce a just relation 
between all the valuations of real estate in the county, but they shall 
in no instance reduce the aggregate valuations of all the towns and 
wards below the aggregate valuations thereof as made by the assessors. 
If the office of any commissioner become vacant before the expiration 
of his term, such vacancy shall be filled for the unexpired term by 
the appointment of a person of the same political faith as his pre- 
decessor at the time of his appointment. 

[Am’d ch. 265 of 1898.] 

§ 3. On or before the fourth day of the annual meeting of the 
board of supervisors in each year the commissioners shall file with 
the clerk of such board of supervisors their report of the equalized 
valuations of real estate, signed by a majority of such commissioners, 
and the same shall be binding and conclusive on such board of super- 
visors as an equalization of the assessments of real estate for such 
year. 

§ 4, This act shall take effect immediately. 


110c 


CHAP. 641 OF 1898. 


AN ACT to authorize the appointment of a commission to inquire 
into the expediency of'revising and amending the statutes relating 
to the taxation of property in the state of New York, and to 
suggest legislation thereon. 


Section 1. Within thirty days after this act takes effect the 
governor shall appoint, by and with the advice and consent of the 
senate, a commission of five persons to collate and report facts con- 
cerning the taxation of property, together with a summary of con- 
clusions to be drawn therefrom, and to suggest such changes as they 
deem advisable in the statutes of the state relating thereto. Said 
commission shall have authority to employ stenographers and other 
necessary assistants, and to send for-persons and papers, and to com- 
pel the attendance of any person before them at any place within the 
state. They shall make and present their final report to the legisla- 
ture on or before January fifteenth, eighteen hundred and ninety- 
nine, and shall present therewith such bill or bills as may be necessary 
to carry into effect the changes deemed advisable by them. 

§ 2. Each of said commissioners shall be a resident and inhabitant 
of the state of New York. They shall receive the necessary expenses 
and disbursements incurred in the performance of the duties herein 
imposed, when the same are properly audited by the comptroller of 
the state, and the same, when so audited, shall be paid by the war-. 
rant of the comptroller out of the moneys in the treasury, not other- 
wise appropriated. 

§ 8. This act shall take effect immediately. 


110d 





Ie Near... 


A. 


Sec. 
Abandonment of lot divisions .......... slaleie eter clereieteisieie sis n'sisiele/ srs sise)s 41 
Abstract of county treasurer’s Warrant ..........eeseeee salslewionsieters . 59 
IXCCOLDILSHCIONSIILCCils el acistsintereit sisters sioie)e sls a sle\s\sie vis e' Sratctareler nu etevertieis teroliorete 2 
Accounts due nonresidents, exemption of ............5e08. sci Hoe 4 
Account of county treasurer with comptroller ...........eeeeeeeeees 92 
Accumulations of co-operative loan associations exempt............ 4 
Accumulations of life insurance companies exempt ........-2+ees SAMY ox: 
Action by unlicensed foreign COrpOratiON .......eeeeeeeeseeeeeeeees 181 
Action for recovery of franchise taxes ......... Dcbleberetelusierctorcin's trerel 200 
Action for sequestration, attorney-general to bring ...............+- 263 
Additional franchise tax, transportation and transmission companies, 184 
Administrator, place of taxation ............ Scanners Meeiatohe S eeister ens) siels 8 
Administrators, collection of tax by ...... terol eaich tisiecetelelseteisie eicst ciate 224 
Admission by comptroller of nonresident taxeS ........6..++-++--22> 102 
Agents, aSsessmient Of ......2ceccseescscsceccers ACB RE OOO COS GOCE 32 
Agent, place of taxation .......ccccccccecccccecccecescccceresvesees 8 
Agents, selling on commission, exemptions ............seeeeeeeesees “4 
Agricultural societies, exemptions Of ........... sees seeee eee ceeeees 4 
Agricultural societies, exemption, tax on Capital...........seeseeee, 183 
Alterations in school districts ........... Nertyde Mintave tol erekersiele Sevstetevsteterehs 39 
Annual report by banks and contents Of ......... sees eee ee ee eeenees 23 
Annual report of state board .........ccccccce ec ecensecsesceccences 171 
Appeal from decision as to disputed residence ............eeeee seers 8 
Appeal from surrogate, tramsfer taX ......... ss seeeee ee seeereeeeeee 232 
Appeals in. certiorari proceedings .......cecceccecccescecccnssccocecs 255 
Appeals to tax commissioners from supervisors ....... Hip biti acerca 174 
Appeals upon equalization, COSTS UPON .... eee ee ee ee seers erences 177 
Appeals upon equalization, determination of ..............+s0e0-0e> 176 
Appeals upon equalization, how conducted ...........eeeeeeeeeeees 175 
PAN CA ULONL OL MUA XCSimereketstsia’s +s) <'4 arel siete! febeisrevenersarecueraterstoia etirare isis enears ove 202 
Application of transfer tax: ........cccccececscrcesscseccccsevvcccces 241 
Appointment of appraisers, transfer taX ....... se ee eee eee rere eeeee 230 
Appointinent of collector, if VACANCY ........ cee eee recs cece csceeces 86 
Appointment of state tax COMMISSIONETS ........e eee eres ee ee rereees 170 
Apportioning tax by county COUTE ...... cece ceeee ser eeesereeeverece 257 


Apportionment between school districts ..........seeeeeeeeeeeeeees 39 


112 

Sec. 

_ Appraisal of capital stock, where no Gividends.......0.+seeeeeeeeees 190 
Appraisals, transfer tax, how TAC Mereiciee tots taste slate Seteisle a eiarelate HER AACS 230 
Appraised capital as basis of franchise taX ....se+esseeeeeeseeeeres 182 
Appraisers, appointment of, transfer taX. Sie vee cee seesccdeces ie Poy 
Appraisers for transfer tax, POCEEMINGS DY... ceeceeerecccccevceee 231 
Appraisers, transfer tax, COMpeNSAtiON ......seeceeeeceeereeerececs 231 
Appraisers, transfer tax, YOPOTE OL. cia vie’ o'olcie sieiels siekels aclslote isis pleelaje . 232 
Ascertaining facts for assessment ........-+-. ate eltensiele ators SPAR it CAO 20 
Assessment, ascertaining facts for ........ CBRNE CODES AL Are eA, 
Assessment, equalization of ...........ee- Sis cbse ae Sole ee AYER 
Assessment, illegal, etc., refund Of tAaX.....eeeeeeeeeeeeeeeees arete aCaiene 256 
Assessment insurance companies, exemptions Of. ......++++eeeeeeee Gg ea 
Assessment, methods of, state board to examine ........-eeeeeeeres 171 
Assessment, mode Of ......cccececcce ccc cccccceccererccessccens Arta 
Assessment, notice of, to bankS .......ceeeeeee es eeeees ABS EEA CIC St 26 
Assessment of agents 2... ..<-a<ssccvewssveeeeccaausie Amati Stor 382 
Assessment of bank Shares ......-ceecee ce cecceececerere aS svete Cataieh ofehs 24 
Assessment of COrporationNS ....... cece ee ee cece reece e cree ee eeerccces 31 
Assessment of EX€CUTOTS 2.0.2... cc ccccscccrsscescecsccecvccceseses 32 
Assessment Of GUaArdiANS ....... cece cece rece cece cece cc ceeeesscceers 32 
Assessment of individual banker ...........eccceeesencceene dalaests . 2 
Assessment of cancelled property .......seeseesceecceceees a eras leE sore 33 
Assessment of real property of nonresident ..........e cess eeeeecees 29 
TARSESSINENE OL F LOUSLECCS te rerelel cio cleielelelereieislosiolalslcfefsjaicletenelsvers Sheteeteveteteretreers $2 
Assessment, review by certiorari, petition fOr..........eeeeeereeees 250 
Assessment-roll, completion of and MOtice ....... eee eeeeceeeeeevees 35 
Assessment-roll, preparation Of ......e cee ee eee cee cere eee eee eees Hegpak 
Assessment-roll, to be opened for inspection .......seeeeeeeeeeeeeecs 35 
Assessors, apportionment by, between school districts .......+.++++-- 39 
Assessors, division of, districts by......... Tuo al /ehae. fehatel eek ate et layenerate RAN 
Assessors, neglect of duty Dy .....s...ccccesscocccvegecssceveccs ot AO 
Assessors, not stayed by certiorari .........0.00 0205 see esses ccccves 251 
ASSESEOTS 1 O2tny Ol, ytO TAX-LOL cece sierelels sielnieleteletsiatettic:p=tslsiaiels a letete: Metsrere 37 
Assessors, to inquire for property, CtC.........c.cscecc cs ceccvccercs 20 
Assessors, when to increase or reduce valuation ..........+-eeeeeeeee 36 
Association, foreion, ‘franchise mhax | os. lc ei) slsieie’s |= ¢lole cusle) aie tetelw(eteilatela 182 
Association, forfeiture of, for delinquent tax .............cceeecue 200 
Associations for transportation and transmission, additional tax.... 184 
Association, incorporated, franchise tax.............+. ew sae aie ee 182 
Associations, real property of exempted .............- 5 oa d.a-0 sa intel oe oe 
Associations, supplying gas, water, etc., franchise tax.............. 186 
Attorney-general, action for sequestration ............e-eeseeecceee 263 


Attorney-general, brings action for forfeiture against delinquents.. 200 
Attorney-general to proceed against county treasurer ..... dadeae eee eee 


113 


B. 


Baggage express company, additional franchise tax................. 184 
Bankaca pital mNGLnOuale placer taxation Olen wececteeccscccss ene Lt 


dikes aves miGeCUCkOly Olas accieniniccition. Anciee i eels SB ON ee 
HSE KISH ATOS WhOW LASSCSSCU Weta ciclele ote cleieicictel coin ds cclce teceite estos se Loe 
Bank stock dividends, retention of ....:../..0...¢.. Aid Aine aera (P 
Hanks stock, lieén< on; for tax, and foreclosure Of... :...checcscoleee 72 
Pa IcmE LOCK LA xn COlLOCtIONY OF beets ete letie oe 53 ACRNICIRS, CECI STOMACH Sics Sea A 84 


Bankestock, «Wherestaxadble creaceteres cca s Ab.Coe G COIS Comationia cited icin read Be 
Bbankestockholders  listof,. and ts iNSpection oc... .c.ecceeseceseenn (2D 


Banker, individual, assessment of ...... etre crs See Mt aT ae ate eters aistoteres A a 
Bankerswioreien. tax Uponler.es.. cn. HOM ete crc reta epsilon eee HOC AI GA CIEE Refe. 
Banking association, collection of tax on stock..............-. relocate 4 
DAMN eASsOCla ON MOsrenortganuiall yn wee ses cuss vewesee cease eee Coe 
Banking business, “ doing of,” defined ....... ween setae stelche’tiarsnerey oe Looe 
Rote SES CM LlON. tk /OUVCATICAISStOCK foc 0k calles c bbe clstoe cic c cae cess eLSe 
avke LOY PiVines, CXeCTIptiOn Of depoOSitS”. cscs oc aces sde% os cee oe. ee 


SSM eethOU COs OL SANSCRSINICH Leyes odes) iia a we cies’ sie Ques eultioceosccdecesn’ 2 
aT cma sO Nees LOCKNOLAGTS um SHALES male sacle creleiele © claxcieettinicetiacu cls sche 13 
Recs LN A OEE e AUT Vamos. aia x tla les iavarnte to @'erd's sates ce Uh iene ow ole clere, oe 
ONC tS CLOLLICS © CXCIN DULOUSEOLabe itd creel cele tits Sete oe nee ee ate TS 
Benevolent societies, etc., exemptions 2c. is. -ceccccce sce cece cedes 4 
PCUUESESPI Ne LICNKOL COMMISSIONS, tax UPOMes occ cicee celcscle ceseeccle ose ee 


HS IDI CMSOCICLICS MCLG MCXOIN DP ULOUSuaarsayeictene tetas calor acces coed 
PCa AG eALO GLAS AALS cry mitae ns Sette 6 cele ticee ore eel eas PORN oe ee Loe 
PLO Sead bESTALO Salem payin ents Olmsnieesanccte sce cae ails ote nis chic die cletolreee LoD 
ESICMOD MO CVISCHLO ME CKEINPLOUM teaitne erie ecicte loin co on are es oh acre OL 
BOAT GsOMmala onc xaCOMM ISSIOUCES merce cae niecine ne etic cicheki atte LTO 
HOA LOLesMperyisOrs eequAlizatiole byarereccis cs cke ee cece eset en en DO 


ou 
ee) 


Btoarita0l HUPErvisors Mays COIrectCITTors vos vasa cbs wees eciducccs 
Board of supervisors, proceedings when county treasurer does not 
Wes MER Wo iatete sale lel wo SRG aistekoles the Cipin/s ee winie'a STE Lita eke be das ee. DS 
HOnCmaniemorte ages ClASSIfedie ree teslagins come eee ei ae cnec eco eeee 8g 
Pon deOuscolecloleonn extension OLatimeneece etic tin cet ceneesccee SO 
OTe OmCcouectOrmsatist ACllONcOLets em cet shitete ton. heicd ose awee SS 
Bond of county treasurer, liable for interest due on state tax....... 91 
Bon dronwaeterreds payin emt, Lransfersthixess veto cc ss ceececducecsccess 226 


Pamieisrl MICA tea mex CHIDtIOMnOL ha tos de eile asc coiecacis csslee ess 4 
BON seOLeMuUuniClPAlavemmuens CXEMPis cee ce ates ec. ccs te lecoceceyn: 4 
Bonds of nonresidents 00 SN Glo Bort O66 CRB Baa? ¢ DASROR DOOR EOAsOO GRO Ae Gul c- 


Books, furnished by comptroller, transfer tax........ccsccccccecccee 299 
SOTO WittPuDyACOUlLY LOMA VestALG ta se tits ice ccc cote tleke cae ceusr OF 
BELO OS CLASSIC sate bios 2 oisttsiate ole aieleitinicle «od vc fa dSea ohecceoe =O 


15 


114 


C. 


Sec. 
‘Canal company, additional franchise taX .......++s++++e+- Set ets ..- 184 
Canal company, when taxable ....... sahavetere cpatten sis drys SeRey Hk, ele ei ce Le 
Cancellation of state tax, setting aside .......... a treba! 5 Morice sets 141 
Cancellation of state sales, for errors, etC.........+.- alle Nereis colenaa chai 140 
Cancellation of tax by comptroller .......... PICO Cpr relaneoiats acpetatete . 104 
Cancelled tax, transcript of, by SUPeFViSOTS ..... +e eee cree ee eeeeees 105. 
Capital of incorporated companies, CLASSILIOM ote") wtele asters we lel eusierertate ass 2 
Capital stock, appraisal of, when no ih aOlaeens Sater con comave doc’ ~ 190; 
Capital stock as basis of franchise tax ..... EAC OMA oo ci eno 182 
Capital stock, if taxed, shareholders not taxable .......-.ss«+s0> es 4 
Capital stock, when taxable ......+-+++++-+- Be nly fate, shoves eset i018 ae Te ae 
Casualty co-operative companies, exemptions.........--+- SI OroO & + 
Cemetery societies, exemptions ....... Sousa, 3. oe eaters eee Re isis lata tepehereke faye 4 
Certificate, lost, comptroller may SUPPLY ..---+eeeeeeeeeereeeees Pry. als b 
Certificate of nonredemption, state Sale ..... see eee ee eee ee ee ee eeees 135. 
Certificate cf purchase, state Sale ....seeeeeee ee eeeeeeeee Se es 
Certificate of redemption by occupant, state sale .........eeeeeeeees 136 
Certificates of sale, aS eVideNCe ....... cece cece reece eee eeeeees 131; 132 
Certificate of sale of lands purchased by comptroller .......+.-+++-- 123 
Certificate of state sale, when to be recorded ........... ie fr eget Peres ee: 
Certificate of state treasurer as evidence ........-+++- seisieieh knee Ener abet) 
Certificate on resale by state ......... MERE Bote a isc e teceyene Sh eubh abel ener ekete + 125 
GIGVLIGT ATI, -GOSTS VOM se yere cs ereus «ey eteredoteresoleliereleialalalalolsialsis ele HOC deel cuagetens 254 
Certiorari, effect Of 60 sin ces ce care mn ewes sho We ccna msinie ss icinis seo sos 251 
Certiorari, proceedings after return ...  ..-+--.-, 8 Hoop aon c ake doesn 
Certiorari, return Oo sc visjle'ee oceewe +4 win’ os a sie clenin views *iFisira a siabrelat 252 
Certiorari, writ of, to review illegal, etc., assessment ..........++- . 250 
Certiorari proceedings, appeals iN ...... see cece ee eens eee eer eeeeees 255 
Certiorari to review assessment, petition for ........ APIO ROT DOT. Se 
Certiorari to review comptroller, regulationS aS tO .....+-+++++eeee> 197 
Certiorari to review comptroller’s resettlement ........-eeeeeeeeees LOO: 
Change of residence, how effected ....--.eeeeeee eer ree ee eeeeseerees 
Charitable, etc., societies, good faith, test of, exemption .........- A 
Charitable societies, etc., exemptions ......... OS 5 OO OPORTO C Cxpoe , 4 
Charter, forfeiture of, for delimquent tax .....-. sees ee eeeeeseeeeees 200 
Ghattels classified c2 50... ..2 cn cs ee sea eiee BUA IERIOe a Oma Ee Biren c 2 
Cities, not affected by art. VI or VII........ » 6 CREPE eC See ae 
Clergymen, exemption of dwellings and TIODELUYs«)0'ste stainietes ceistens atetaen 4 
Glerlz Of State DOATC Me ctseete «-s = slstelecyoteleisielaietacery wi> +0) = nralanas Se ai ashe ekate etek btw 
Clerk of supervisors, abstract of tax-rolls by......... see ern tit. 
Collection of bank stock tax ......--..+eseeeeeees RE OE LAP FRG aie tee ae 
Collection of deficiency from eollector’s bondsmen ..... SP ee ea 
_ Collection of nonresident taxes ...... VP ee cr! 
Collection of tax by executors, etc...... Men a's ee atl cate elena § hacia ... 22oe 


2115 


Sec. 
Collection of tax on debts due nonresidents .......... Maveesle seer soma eth hs 
Collection of taxes -../.....,.... Pater e ie ote rinkage: Meiers ra chal sickeleredareyatstoe Art. 1 
SOlICCHONROLMLASECS i. moines pe cree 3 Sod6 oo ukemi USO CRO aca ee Tt 
Collection of taxes, extension of time for............. Baer rn ae bi ee 5) 
Collection of taxes, notice of time and place ......... steistosettietetd aes act st 
Collection of taxes on rents reserved ..............6. Siereceteventratcteitcichore ah uke 
Collections for nonresidents, exemptions of ......... wih fa diekebovarcvetene teres A. 
Collector, appointment of, if vacancy .......... bt CARDO Abie ACS e 86 
Collector, calling upon delinquent taxpayers ............ say a Ore atats 71 
Collector, county court to compel payment DY) pert otek tee ee ne 260: 
Collector, county treasurer’s notice to, of corporation tax .......... 73. 
Collector, losses by default of ............« Bein ciate is ate llers ee Sic remay os 
Collector, notice of collection and receipt of tax-rolls................ 70 
PUMertOrPOr LARee WfeGN TOE. oy 9.166 6 sie weheie cess coe esc ox ae a 80 
Pimce or, (ayineny over Dyin ch epee dai peo es coe col wb canes . 84 
Collector, to attend and notice RECCIDU MO Get CS tere his: ital. re ee ee eben Os 
Collector’s bond, satisfaction of ..... erties eas SiatcteNens (Heke Roane «eater 88 
Collector’s bond, on extension of time ...................--. ate eters 8S 
Collector’s bondsmen, MOnCONey Rees etic an ods COIN veg Misiet 261 
Collector’s return of RUE SLE ORam tee me ey crt Slat fp) ABB SEES P 82 
ONCE OAR VATED Mime la memes tr in UE tida at eee ore ee soa t eek whee: 56 
Collector’s warrant for corporation taxes ...........e..0ceece-05. 73 
Collector’s warrant, sheriff MV eX CCULCUMs Anmeaie aia ce he a Binh Lote oN 5 tsht 
Commission property, held for sale ON TCXEMDLLONEOLsaee siete ae te 4 
Commissioners of taxes, forms issued Dy; to. Dertollowed vein cha..! 40 
Commissioner on question of redemption, comptroller may appoint... 137 
Commissioner to make examinations for comptrollers es... ce alee 192 


Commissioner to report errors, state sales .2......5..; eicvensisielegh aacae 3 140 
Commissioners of land office, members of board of equalization. ~2+ LTS 


Peoutnissioners, ¢state tax ipaarde te Ne lls ty ete en eller | Nore ee 170 
Commissioners, devises, ete.5In ‘lieu of, tax: upon.{....; ALAN R Eta. 220 
Compensation of state tax commission ...................-.0--..., 170 
Complaints against assessments ..)...02..<.¢00sscceelecceccceccccu, 386 
Completion of roll, notice to be PAT ANS Aisa? ieee le AR a 3D 
Completion of title, state sale ...... Bee Sb. ee ae Fie IRA or oe de 135 
Compromise of disputed transfer tax ...:....... sha evelcier chal tela charataists 'e 235 
Comptroller, account of county treasurer with ........ Sadorete ted ee crhs 92 
Consptroller, admission by, OF *nonresidentetaxes’.’, 03..0. 8a bobs 102 


Comptroller, cancellation of sales BY ALOXIGEEONS 15) Ca Selene cc te 140 
Comptroller, cancellation of tax by ......... Se SS ke ea eh 104 
“Comptroller,” defined ......... Ch AOD AG Gio aE eR ie cree 242 
Comptroller may appoint commissioner to take evidence............ 137 
Comptroller, may assign tax certificate Veale wclete widclecsitt ete tor kee 122 


‘ : Sec. 
Comptroller may bid im at SAl€S .......eeeeseeeceec ec ecereececeees 122 
Comptroller may employ THOTT S 4s cin 6 cro sale eit tara lelehe lee + exeletenenal eta 199 
Comptroller may reject nonresident taX€S.....sceeeeeresreereececes 10 
Comptroller may revalue capital .......eeeeee eee reece reer reece ences 190 
Comptroller may revise ACCOUNLS «1... ee eee eee cece ee teeter eee eeees 195 
Comptroller may supply lost COTtifiCate feet setts eleetete le clereGraetetelee sine 131 
Comptroller, payment of nonresident taxeS tO.....sseeseeseeerseess 107 
Comptroller, power to examine corporations, €tC........++eeeeeeees 192 
Comptroller, prescribes form of corporation reportS ........-cer-ese 191 
Comptroller, proceedings by, when county treasurer does not pay.. 92 
Comptroller, purchases by, at tax Sale 1... eee eee eee reecceeeeeeeees 123 
Comptroller, secretary of state to report tO .....ceeeeeee cece ee erees 201 
Comptroller, to act on board of equalization findings ..........-..- 173 
Comptroller, to appoint commissioner on cancellations for errors.... 140 
Comptroller, to audit expenses state SAl€ 2.2... eeee seer eeee ce eeree 143 
Comptroller, to be Cited ..... cee cce cece ences csceegeersscscccceces 229 
Comptroller to correct and approve assessment on state Jands."..-. 22, 
Comptroller, to furnish books and forms, transfer taX .......-..-- 238 
Comptroller, to give notice of statement of taX.........-++seeeeeees 193 
Comptroller, to return excess to county treASUrer ......-seeseeeeeeee 103 
Comptroller, transcript of cancelled tax for superviSOrs .........+.- 105 
Gomptroller’s deed 2.0.0... cece ee ces e win eee sesee cscs cencescesencess 131 
Comptroller’s fees, tramsfer tAX ....... cece cece ee cece eee reece eeees PEs 
Ccmptroller’s former deeds, effect Of ....... cece cece ee ceeeeeceeeees 132 
Comptroller’s notice of unredeemed lands .......+++eeeeeeeeeees oper 
Comptroller’s resettlement, certiorari to revieW........++.eeeeeeees 196 
Comptroller’s, sale by and notice Of ........c cece erences ee ceeeceees 120 
Comptroller’s sales, CONGCUCE OFT Se cateisteieicie citclere ote ccsve eet tare s abe leto aieleretane 122 
Comptroller’s settlements ratified... ... ccc cee eee ee eee e cere ee eeeee 184 
Comptroller’s NVALLAIC, DUG LLCT oO Pires) cesrcticr es srstsce tere ttt a al hatebereveonslalintete st ohatts 198 
Comptroller of New York, examination of assets of deceased........ 228 
Comptroller of New York, notice to, before transfer to executor, etc., 228 
Conclusive presumptions, from comptroller’s, etc.. deed........ tolewtos 
Conjoint assessment of lands, redemption for state sale ............ 128 
Consolidation of existing stock corporations, taX OM ...........--+e-> 180 
Continuance of TESidence, -when™ PLESUMEC! cliclecretelsie + <\s's'ciqktets ierelenere 8 
Contracts relassifi ed Myers os oices -laesyotavadet ne erat ctedepse(eis > sis cieterslatssolelecteters 2 
Contracts: due nonresidents, exemptilonvol sericttes «\c « clets cis clelsl clasiete ara + 
Conveyance by. county treasurer, -emects Of seek os o's «2 eles aiersl a cle clela tials 154 
Conveyance by county treasurer, nonresident real estate ...... 151, 153 
Co-operative’ insurance, exemptions :of 4. aie. vo sa eee se ees tee eee 4 
Co-operative loan associations, accumulations of, exempt............ + 
Copy of receipt,’ transfer tax -....4...ccere-- oe oc pleel Bata wee rane eee 236 
Corporate property, placer of -taxatlon Of mi... cise <cicislcleysisly cistele« ve Lt 
Corporate stock, taxation of ...... ak cinveltldldin cic s etpatttelatsie acre AR Age oe 





117 


Corporations, charitable, ete., exemption of real property of ........ 


Corporations, 
Corporations, 
Corporations, 
Corporations, 
Corporations, 

Corporations, 

Corporations, 
Corporations, 
Corpcrations, 
_ Corporations, 


comptroller may examine ....... 
exempt from tax on capital stock. 
exemption of real property of......... 
foreign, franchise tax .... 
foreign, license tax . siete 
forfeiture of, for Aciineont TAK eek eee 
etc., franchise 12s eS ie 
franchise tax, when payable........ 
assessed ... 


ed 


how 


liable for transfer without notice, to foreign executor. . 228 


eevee eees 


at a ehe,eiel s,s oe ¢..0 6 @ 6 6810018 


eo reeser eer eee 


eee eee ee enee 


sewer eee 


*”) 
ou 


Corporations, municipal, exemption Ole DODOST Ofer. cris: ear ares 4 
Corporations owning stock of other COM PANLESes clas) trate cele otsele =a 12 
Corporation, paying direct state tax, what exempted............. oe DOL 
Corporations, railroad, ete., payment OLAX ESD Ys cats ccta fie ole siete es 73 
Corporation report, penalty for refusing...... Me taretenslatetve oe Brey aey o ores 194 
Corporation reports, form and contents 08H Sp Geirick cree SOI DIOGIC : OE 
Corporations, reports of ..........-- MN eine 4 eee eee OMe, Pee. VEDTSo 
Corporations, statement of taX UPON .....eeee rere eeeeeeeee i St cicnaree Sih 
Corporations, surplus profits, etc., OL ta Xa DLS aye cor ele os els eve el eels Be i Le 
WOLPOTAtiON TAX <1. sees eee cos se sees ance DR errtte aiecare isles és 180-203 
Corporation tax, warrant for collection Gliese Scaets ote Rae ines eee L OO 
Corporation taxes, county treasurers’ feCS ....-+ + eee reese eres seers 73 
Correction of imperfect descriptions...........++-- Ad BRA eae 106 
Correction of tax-roll .......... Ani 6 ORG Oe HOTS Ci uO Aik ordeal 37 
Corrections by board of supervisors .......--- WEP a atiele, thataliels Wales sis De 
Costs on appeal upon equalization ........ ee esse renee ee erences ; abrir 
ABOSESOL COLE OL AT) eters cyanea cleve ores lols wists 100 sie ‘ ae . Aerere 254 
Counsel fee on equalization appealS ........ eee ee eeee recess Hott I(T 
Counties may purchase nonresident real estate.........-. : RE Sys ren Ok: 
Counties, payment of state tax by........ Seri enti ot , Malar ate cic 91 
County, comptroller may purchase for, at sale BET eset ate c's te) susie Paine 
County, creditors of, payments to ..... ate = ete SHGBICOE Bet coh eel 
County, lands of, at state tax sale, list Ge 5 Amin Oe Ud sOnC CEA DOC aC 121 
County may borrow to pay state tax .........-- Aor At EA bic wrens 91 
County, proceedings for, when comptroller purchases..... pie ah areal O53 
County clerk, report of, tramsfer tax ....-..-+eeseeere eres 239, 240 
County court, jurisdiction over collector.......+.-++++++5 PT reteset 260 
County court to apportion tax .......- Herter oss 3, eG are 3 Zon 
County judges, former deeds of, effect Olsemeds so a Soohicw Ena OOS , 132 
County treasurer’s account with comptroller .........08se5- cesses 92 
County treasurer, bond liable for interest due on state tax......... soos 
County treasurer, conveyance by, of nonresident real estate.......... 153 
County treasurers’ conveyance, SIRNA? Clea aGeGo goto Littles) S's es jeridiene 154 

LPOASTUILEM: CETMOG ie oe cin sie nlels ol scleiclele + cies oe se cle tals slainiesiciels 2, 242 


County 


118 


Sec. 
County treasurer, examination of assets of deceased ............... 228 
County treasurers’ fees on corporation taxes...... sedate ah eh site iS lxtbivalecehebibh bes 
County treasurers’ fees, on paying state tax.............. aise dale eee 
County. “treasurers? fees) transfer tax... te eee ee ee ea) egete a ohh cl eee eee hh 
County treasurers’ former deeds, effect Of.........cccccccccuce Bb Gad bor 
County treasurer, judgment against for state tax, effect of.......... wes 
County treasurer may extend time for collecting tax .............. A rats 
County treasurer’s notice to collector of corporate tax ........ srelaisted aed 
County treasurer, notice to pay from comptroller .......... AP Ae - 92 
County treasurer, proceedings by, on comptroller’s sale............ 120 
Countye treasurers’ sale, refundinetmeneyein, «oo cos, sce 155 
County treasurers, sales by .......... hatte aise lore eevee VA Hon cise 150-158 
County treasurer, sales by, of nonresident real estate.............. 150 
County treasurer, sales by, when governed by rules for sales for 
COMP EDOL ORS, Sec iemsls s coeie tcvebetehcee ka Sieroter eteenis eae ee Peustores MeELO a 
County treasurer's sale of telegraph, ete., lines for taxes........... 74 
County tregsurer’s} tax warrants: ee eee tak eee ee ee A) ah) 
County: tredsurer, toubercited seen eee BCS INNS Ate Wain HE Pia ORO ce re, 
County treasurer to receive excess from comptroller ..... Sia tafehalletereene MeL 
County treasurer’s warrant for tax on debts due nonresidents...... 76 
Cranage classified? |, wie. sade sa eee ae ati eae hee ee saleelaiaete ae 
Creditors, nonresident, collection of tax against ............... wietevcmanel: 
Creditors of county, payment to ........ oye vs sicletepels stateretatere ieee coe - 90 
D. 
Date, pf operation, of, statute. ..sher es nce ee ee 7 ‘ + 201 
Death, transfer in contemplation of, tax........ Be ds thesehe meters siPoneis « 220 
Debts .claasifed Ay ss secs ooo ce ee eee of ol wiet whey dials: Sites ete ate : 2 
Debts, deductions for, when disallowed ............csceucecne Siorts 5 
Debts due nonresidents, collection of tax on ......... eater eats she oro SLO: 
Debts to nonresidents of United States, how assessed........... esi eeod 
Decrease, aggregate values by supervisors.............ee-. aia iereleledte ae OO 
Deductions for debts, when disallowed ........... Bias isle to iovecabete : 5 
Deduction) for, fraudulent indebtedness: ;. dos. 794n0.45.0k.0 ee 6 
Deduction for value of corporate real estate...........cccceccecceee 12 
Deduction of/averchargegss:.ce. 2.) ae soak Re eee 108 
Deductions. on bank shares |. ..1:4.cfs seen ane eee. «oc ce ee sree 
Deed -of comptroller) Wgiep sia .wc eee ace eee Oe ween a icjetetotel cok 
Deeds, effector formers... «che ens, Se Braleelar' sei ou ae chestonete Shaver aise Beet gle. 
Default of collector or treasurer, losses DYgieierac’ ss "ae ofa arcpiefel lore tots te , 93 
Default on transfer tame proceedings afters... .. . sc.l cee ee Pe 
Defects’ In ‘formes: sales: cured: . .fenielads Meee... stele See eee 132 
Defects, state sales, ‘cancellation for.,..0...:0sccccececcek aloes nett ea 
Deferred payment, transfer tax ...... oie tase chika AM A dycigt wae 226 
Deficiency in payment of state tax Dy #eCounty, esse eee : ook 


119 


WoeHNITIONS x dovige e bois we Cire Ftia 0 wok’ Wels se wns ea vlare sie ioaie aise e's se ee sie ocle oe 2 
Detinitions, under transfer taX 1... cece reese reece eee ee erences eeees 242 
Delinquents, tax, information REC Ce) ae MeN Se Meine acs od tate» 4ey LOS 
Delinquent taxes, forfeiture of charter fOr.......-.-eeee seer ee reees 200 


Delivery of tax-roll to town or Gity eClerksen ey acte|s sie \¢ Reece tcl ACOCIDO COM 
Demand by collector on delinquent taxpayers ........ | AOS eeOnES Abies! 
Demands due nonresidents, exemption of .......+-.++, SeMvehal soiree See 
Deposit of tax, before writ of fWaawtehe) 2. inden ne bag ncd od 0c cone S197 
Deposits in savings banks, EXEMIPLIOUS MOL mess) itetah eel ee «!s)(e1e eleyeiel Aa 4 
Descriptions, correction of DINO OTLECU nrctel wer sietivisia.< sce iek eae Sietets gra et iieve 106 
Deseription of real property of nonresidents ...... AACE ee ni eae) Aid 
Despoliation of lands sold, state sale prohibitedi 2... 2s... Srey hoe 129 
Determination of appeals upon equalization........-.--+++++ Bion ARSE lis 
Determining transfer tax by surrogate.......e eee cere cree eee MNS RIEL aes a aod oe 
Devises in lieu of commissions, taX upon ...... MAE Binh soiciocra te 227, 
Different tax districts, executors, etc., residing in.......--.+++seeees 3S 
Discharge of state liem ...........-. pd evsters’ e\etays she A SD B eve ale edeioke 12 
Discount on tax on transfers ........-. hob on nb io AOoeOnnE «ote sieih Seeteia aces 
Discrimination against bank stock forbidden.........sseeeeeeeeee . 24 
Disputed residence, how Cetveriminedy eatac) esas ole Notte ae ee ais 5 ake a oe 8 
Disputed transfer tax, COMMPLOMISINE ioe cee: = 21s eter ene Setar . 230 
District attorney’s assistant, in New York have Biter Ueaecenicar aekacso Lac 250 
“District attorney,” defined ........... RMN Reredene tate Gherels ys ae els cee 
District attorney, proceedings by, for transfer taX.......+.++++eeees 235 
District attorney, to enforce transfer taX.......+-++++-+ees SBS Eo 22-4 
Dividends as basis of franchise taX.......... eaten Yevesmeneioers byatatn tehs6 182 
Dividends, basis railroad franchise taX ......-..seee sere eee eeeeee . 185 
Dividends, gas, ete., companies, basis PTI CHIS Ouba Xoste) o> shit a ast eel nts) 186 
Dividends on bank stock, when to be retained..........-eeee serene (2 
Dividing line of tax districts, taxation of real DEOPSLUY Olle ie) de « aL 
Divisions of lots, abandonment of ............ As SAT eel on SHEERS eORCOCRY 41 
Divisions of lots, mapS Of........-+--ceeveves nk EPCOS badd Riaesiatat « 41 
Dockage classified .............-sseeeeerees ay AL eS ODS Fe ceists 2 
“Doing a banking business,” defined ......+--seeeeeeeeees rhein. ed Le 
Domestic corporations, franchise tAX.......+.eeeeeeeee eee eeereees 182 
Duties of county treasurer, when measured by comptrollers as to 
SALCS eee eiece Abi Te Be Shae acoder a el RT A Re Gbciotn cto RICrOe Ppisye ay! 
Duties of state tax’ commission ...........---++> By Oho DO Owe nralra’ 
Dwellings, property of clergymen, exemption OL era estate) so SAS ESIC tL 
BK. 
Educational societies, ete., exemptionS .......--++++-eee- GDH o3e 4 
Effect of county treasurer’S CONVEYANCE.......- ee errr eeeeee ME a He 
Effect of former deeds of comptroller.........--- Wevetete at sicl sv epeh oreke Piven tlsy 


Effect of notice to occupant, state sale .......-.eeee ne eneerccrrrces 134 


P20 


Effect of occupant’s failure to redeem, state Sale.........eccecceees Lov 
Hiection by owner of land embraced in different districts.......... 10 
Blectric companies, exemption, taxon Capital l...%.7.-.... seeren ue LSS 
Mlectric’ companies)) LrancniSGbidy s.r. teres eueve aia lerae aleeare tetekeete erro 


Hlectric companies, reports Of 2 ........6.00 0s Pole ar lista. lelensiesonereiele le ete te eee LOS 
Electrical conductors classified ..... SG eens aie o stersrenoxcrate eraxaravohe tenet ste teterece Ve 2 
Hlectricitys transportation. Of, “classifieds... as eee eleleieie te cieicie acts 2 
Flectric light, ete., corporations, ‘payment Os taxes D Varies cetera Ae | WS 
Hlectric light, etc., lines, enforcement of tax ......... ahs eee enters oiejeely ol 


Elevated srallroadse classified % dy. aeitcistatciete ootetsteteiemeterener iartie aici et eterno 2 
Bleyated railroads; exemption, taxon" capitaly...-. 2. -ccs aeleieremLses 
Mlevatederallroads, franchises Ca xe terecwr. certercietsraee leita ter rice ete sk 


AMlevated rallroads, reports Ol bowae us ete e = ies So aoc oD eae Sodue og TS 
Enforcement of laws, societies for, exemptions of..... oa.s: cialiskofat ohatel sich MACE 
Enforcement of tax against telegraph, etc., lines......... sledatet one share toget GE 
Hqualization state WOard, OL) ser mice tee er mereleretancetcvealc siete Rien ent LO =a at 
Equalization of assessment ........... a dhig so ys akeal sh al’s aceuarotsre ss decip atcie one pe Lele: 
Equalization by supervisors ........... chat: adereterstehie otsieteleveys Cbs ireeiereret ooo 
Equalization by supervisors, appeals from............ Si dva's| sails: olegidtens tale mel Tee 
FHrroneous assessment, refund of tax ..... Tiedarate. ave thos st elelat et chetetet es clakecoereas 256 
Erroneous payment of transfer tax, refund of ....... ca, of aja "ette Wveflehtal eaete RTD 
Erroneous returns by collector or treasurer....... wrerahe ecstchete Rest SB aterm Kia: 


Errors in ydescriptionsifor comptroller’ss Sale s).s.. 4. cat se see cole 
Errors sin TLOrmMer sales, "Cured acc. cere leek eerie serancletate emcee tere eee tes 


Eirrors, state sales, cancellation for ........... Beene nies Biele,cvs ct alareieretope ee 
Errors, state sales, charging back.............. ales lohereleheneferote cecal stede end LAO 
EXTrors,’ SUPervisOrs, May Correct <0... .26. ee SORE SOS arte sleisveralelcle Mae eoes 
S @EOSLATO UME OeNNEG Sone ce detect lee eretets Jictsiekdiens sis efeNersic lela ererstecteie o chetetemna tes 
Histate fordife! or) years; transfer taxpon. saaces- bie ce eee ae oe 
Myvidence, comptroller's#deed. sas acrnc se encieie eee eee Ae picite, Wet: Late. 
Hvidencesrormer stax deedstasmens <ee pce eter ae eee BNO Cie ethan ae 


Evidence, superintendent of insurance on transfer tax.............. 232 
Hvidence of notice to mortgagee, state sale...............<..sseeees 138 


Examination of complainant, etc., against assessments............. 38 
Examination of corporations, ete., by comptroller.......... APA Sea aE 


Examinations to collect tax on debts due nonresidents.............. 77 
Excess, when comptroller to return to county treasurer............. 103 


Execution, exemption of property not liable to............ opin, erate \eiana 4 
Wxecutors, assessment’ of ..2.......... Dcvele steers os RARE oy PAL Meta, 2 ta 
BXeCutor places OL tax ationeeen:. vai. stokes REET S al « sig Me alenatect ar theeds Raat ats, 
Execuors, ete., residing in different tax dtetriets a. eal say te Rbarehal oka cieneitne 8 
Executors, collection of tax by....... Sinn she. ducted etahatel os, ole bate orators area si diedel aieeaeoe 
Hxenrpt homestead. 4taxablew. . 2. eects chiens ae a Rtave opekate/avckerehor ters - 4 
lixempt real property, notinvactual use, etew...)...2...0. 5086 st ateteiste At 


Exempt real property, undergoing improyvements..... WiaietelsTe cotati +f 


121 

: Sec. 
PKCM PONS LOM ta xs OCA DIAL eSLOC Ka asc islers eustelaie.seheselss « s° Berets dieters 183 
PIX CIM CLO Sap teO Lm LAX all OM Marts catercketetel severky oles ec) sttrenene ais refave'foley ls lolersysneiteiets fe 4 
Exemption list of property nontaxable ...........%-..0.0. aie cafsneke eters 4 
Exemptions not allowed to pretended charitable, etc., societies.... 4 
Exemption of accumulations of life insurance companies............ 4 
Exemptions of agricultural societies ...... Pre eystavare ei tava take lal obsie toh alleveliet o's 4 
Exemption of companies, stock-corporation taX..........00..+.....-. 180 
Exemptions of co-operative loan: associations. ............cecscsceses 4 
Exemption of foreign companies from license tax.................. 181 
Exemptions, insurance franchise tax ...... Moleisisiciartederstatons. diate sreretdlotsys 187 
TEC DLO USM O le On Mma SSOCLALLOILS qastste cf ties siete otslelsiolansi ele eis sielnis suepers of lee 
LXE pLouscOly It SFU SULANCHs COMP ALCS. ctvc sets isiete.s le se lele's steterelsks'e|s,« 4 
HES COT LLOM WOLe TIMI CL tlm Py Gal CLS Mi clereisieto atevenelel craic aiere o'er sheisl dts ‘ells [one] ovetcilove Liars 4 
Hxemptions of personal property of nonresidents .................. 4, 
Exemptions of personal property paying direct state tax............. 201 
Exemption of property held by officer of religious denomination.... 4 
Exemption of property of foreign principal ........... JoucsuBoAson ¢ 4 
SOME OUSOMLELTSCCTCULV. CSSCLS as tote ei ttc eleaen aleteyshaisieisieials ©. «°c sie ‘sch sioile aire ‘b 
Exemption of shareholder, if capital stock taxed............. MIO 4, 
ECM DONS eta SH DIOMUCATISUELS mre elesietere c.sts cis teie. aistsic ty shateNere ¢(t\6 sielenslctecets 221 
Yxhibition, grounds of agricultural societies, exemption of.......... 4 
EXpensesrOL ADPIainaley Trallst ere vax-wNO Ws Dade sei oe als lees << cela, 0/0 lols 231 
Expense of collecting tax against nonresident creditor............. {a6 
PES ONSOSe OLE SEALO SALGg cous stale les tie eleveuciel sisieletotere’elslttere) siete s A HOS IATA OGL 142 
ES UpPLeSse COM PAN yaw ACOA le LEAN CHISGm LAM lite el viclois eieisie eine) vicobetelcletere « 184 


Mex TONSIONLOLELIING 1Oly COLIECLION FOLStAX OS rsicitsic chee ieileleie siete cleiclersitic s 012 00) 


FB. 
Fees of collector of taxes ......... se eeceeee Regis Pvoe De OCR OS AA OEE Re 
Fees of comptroller and county treasurer, transfer tax ......... Babe pet, 
Fees, county treasurer’s, on paying state tax ............ Spiscadace OL 
Tees of counay treasurer on corporation taxes ....... AA) Sool JADEN A tet hes 
Fees of county treasurer and comptroller, transfer tax.............- 237 
Ferry-boat company, additional franchise tax .............ssesseee- 184 
HAMS OCLs VAXETOL ro. e ces teutieeiate sere 6 ceri otahele eats Betts. Asis stn stavatonsietiererert ects 38 
Firemen’s associations, exemptions of ..... ACACIA OR SOT BRIN CDOSIOS syehels 4 
Fereign banker, comptroller may examine ...........ceeeeeesesees LOY 
“ Toreign banker,” defined Ao es SAEs ich 6 tie TROD EL OLR eT Bron 188 
Ioreign banker, interest upon tax in default .............. IEA OL 194 
MOC MMe DAL KOLA seLOM OL s Olatslasie so iclelpeteiets lo ss sino ave’ letevelsl esha eteVenietehe 189 
FROTOLST a OME OT Sy LE RRC OTL GS cit Gin acco < sie siciers, «0.6 clelsie.s, ce eisve om 0 asancrateleyes 188 
“Toreign banking corporation,” classified. ...........csesssecccnens 188 
Foreign corporation, actions, CtC.,> DY 2... 0. 0c ccc cic cc ceeienjes cowtes 181 
Foreign corporations, franchise tax ..........seessseues Sisleretsiarst's 60 tee 


Foreign corporations, license taX ..ssseeeerseseeveereeverreeeeseee LSt 


122 

Sec. 
Fereign executor, etc., transferred to, forbidden without notice...... 228 
Yoreign principal, exemption of property Of..........eeeeeeeeee on re 
Forfeiture of charter for delinquent tax ..........ccccceccceccscecs 200 
FOL (OLMASSESSMENE-LOL Nese cle is'c\o o's c's siete ele aiels'eje/e scslel als Aricancrrtartonicic.s 21 
Form and contents of corporation, reports Of ..........eeeeeeeeeeees 191 
Former “sales; (defects times sss sc o's\2 cis) sec o's ata oe cle cine clo ahalane cicieteleloisisiaie 132 
Forms furnished by comptroller, transfer tax...........--eeececees 238 
Forms; state board to prepare, CTC... 2.2... cece cece ec cces seer ececcss 171 
Foreclosing lien on bank stock for tax.........ccceccseecccsscecces (2 
Forest; lands, smot: Exempt. sis: A2ieclere le cieit-s sitio eel ele ele oclnc « clesis viele stele 4 
Iorest preserve, lands in, not exempt .........ccececeececececscees 4 
Forest preserve, payment of tax on state lands in...............46. 49 
Forest preserve; returm of unpaid taxes .......... cc cesecccccsseres 100 
BH OSSIIS' | CLASSIFIO Oss M5 ere erciete victatats syeloictelstatecc'ctavelp's ole's, atalareeseloneisl steicalte 2 
Iranchise tax, additional, transportation and transmission companies, 184 
Franehise tax, corporation, reportS for ......-.eccecccccvcsccccees 189 
Franchise tax, exemption, life insurance ...........ccccesccecesces 187 
Mranchise: tax. LOrecien: sCOLPOLacionssercier, ersiero sche a clojonele lala teleleletetetsetetale 182 
Yranchise tax, insurance and surety corporations................-. 187 
WranchisetaxsiInNterest jOMs ave eles ccs cic aheveleie o eteete save eheusuctalevers alcven ster etate 193 
ASTANCHISE! TAK NIGH) Ole cioie.cl esi steteleliovste vial aleleies v atela«/<avelete taleratetereNe) eeleta stats (194 
a ranchise: tax. On | COrporavlOls, wel sme ecicicteteielels ole eisiatel a aiccetetctelalelaratac 182 
sranchise: tax on elevated ‘Tailroudds, CtGl. 2s s.ccc's dclelelaisiele cielo siere eielsie' 185 
Franchise tax, surface railroads (not steam):............2..-cces eee 185 
Franchise tax.) Warrant, for) Collection TOL. secs a's sie'e'e clarae ie etoletelel stele wie 198 
franchice tax, water-works, etc., companies ...........cceccsecees 186 
Pranchisertaxs swe epay. AOLC. oa seieterete oteteie eters iaiialelteietelste eiarstetcietns 1938, 194 
Pe raANnChisentaxes, «action = 1Ole, we clint Melee areketere  elensiotehese'actoseneroteter che loleie mie 200 
Fraudulent indebtedness, no deduction for ....... A ALI se Whine Rei, 6 
Further requirements as to corporation reportS .....e.sseeeeseeees , 194 

G. 

Gas companies, exemption, tax on capital..... cieteisintenters KS oerae oe ice, tes) 
Gds. companies, franchise, fax (eect. ease closes stolareailemeislc ete) clo tlearecinterste 186 
4zas ‘companies, reports: Of 53.06 ssc cscs ois cdo svcd cicterdisteleisis « oicleleie.s sreveisie 189 
Gross earnings, basis railroad franchise tax ............cccceccccce 185 
Gross earnings, gas, etc., companies, basis franchise tax............ 186 
Grounds for cancellation by comptroller, state sale .............0.. 141 
Guardian; place of taxation: i700. oc. weve icicles SAP WER oh toe oaee Meitatete 8 


Guardians, assessment of eer eereerrerereree ee eee ee eer ee eee eee eeeeewreeeeee oe 


H. ’ 
Hearing of complaints against assessments ...... A oonmatdracanaonot, he 
Fieating. pipes classified 70.7. 27/6 4aees. ee AGIOS to ahtcrartic crete e eters eee 
Historical societies, etc., exemptions .........eeeseee ROI OO Omar we 2 


123 


é Sec. 
Homestead, exempt, taxable .........cccseseccecesccccsecscescscees 4 
Horticultural societies, exemption, tax on capital .................. 183 


PIGSMtAls, CXENIDUONS Sorci ste ieee ssc thcdecceveowas tbecscectceecce, & 


i 


Illegal assessment, certiorari to reViEW ....cccccscessccccccccesccces LOL 
Illegal assessment, property may be reassessed .............-++5+.. O4 
Milecal assessments .reruma (Of tk. ss hiseiectd o's \cfe oie o/s eiviels cig'slele 2 « ora elaie eo OO 


PMH erLect AESseril pPLONs.) COFLECUON OL. ci. <\slelbic oles eisle 51s eres wie ele gee LOG 
Incorporated companies, capital of, classified............ Saeto4 eno sii eae 
Increase of aggregate values by supervisors ............eeeceeeee a OU 
PNCLCARO Mla XT Oll SLOCKs COLPPOLaLlOMc cs slccte vid'wie'e)s ofa's ais els wertictelsiete s .- 180 
Indebtedness, fraudulent, no deduction for ............0ceeeeeee Sob 6 
Indian reservation, lands in, exempt ..... MESH chan cts tere ble astadecsie cheers tepeeiees 4 
Moividualsbank capital; place Of  TaAXaAtiON «ci scale da aces cies oe ciclo eye) Le 
MrOVICUAlEDAT Ker ANNU ere POLL Oliuvetciistate,e ales ie cielale) slo's, tvalerele, o/s delet, Lo 
Individual banker, how assessed .............e000- SOD ACO LOS See AL 
Individual banker, residence of ........ NIECE DIGL CCC TOIL CCE EOE LE: 
lhifirmaries, exemptions ......... Srevsrakel atte omiait take deren Ge OSM Rhevete nee 4 
imformation sor tax. GelUM@uUeNntS 2287.5... a. vst Rrra chs, stateless chore foie fe LOO 
PREOHMIA IO a State SDOATC ALO) sELIPTLISIIN selejetese.oye =" e,0 > eles) o'si'syeie cle lassie SP is 
Informers, comptroller may employ:............. Yes oes Sts o's 199 
amjunction, against collection, of tax, effectsOf 2%... 5.605. cclecsios. Se 
MMAUNCTION silalnste Gespoliation Of Jans sires ssc vse cleke le) iicsieia «le 129 
MATS DECLION Ole ASSCSSIN CNE-LOl seciays etsietetare erale chataietel snfate: ohare DI EROS So Bt 
Institutions for sayings, exemption, tax on capital stock........... 183 
Insurance, assessment, exemptions of ........ Bey aid) citiaielcoa che tanareehets anes 4 
Insurance companies, exemption, tax on capital stock ............. . 183 
Insurance companies, life, accumulations of exempt................. 4 
Insurance, co-operative, exemptions of ..... Rete Ratu ierticlions Rite ore slele steers 4 
“Insurance corporation,’ defined ......... SORE OME CE OES oe ne 
MisiPance wCOrPOLAtIONS,. (LACS, LANA. sreleil cere ciel clein siecle ale lo eneiee A Lee 
Insurance corporation, report of ........ SICA HON eA OEM ROSERD DCE .. 189 
Interest chargeable against county on state tax, and who held for.. 91 
Interest charged after state sale ........ EATS cele oie eval ahaa s 7 OOO OE 3 
PIteErest Ol LOTCISNE DANK, ite. IMO eTAUNE terete ejatnic s « <'c.c's. 00 crelele «ole sicie'e 194 
Interest on franchise tax ...... Meera ae site e ied esl sivas ae e Melee ov aw LOD 
Interest on state lien ...... FA Bao 1 RGIS Oi. 0: CORO OOIIOI COORG 
Interest on tax against nonresidents «.:..65.060:.00' ee teipyetsisietste Se kOe 


Bntereat op tax on trangters®.. 2c). 4.2 cha siiec tac ca. P2088 a0 oos obs et 22S 
Interest, rate of, against taxpayer TEMOVING..........cccceeeseeeeee QOS 
Interest, rate of, in computations, transfer tax .............. watieee 200 
Interstate laws, tax on transfers DY ......ceescscesssceserescesevees 220 


. 


124 


J. Be 

ais ; : Cc. 
Joint-stock company, comptroller may CXAMINE ,....+.eeeweeee cceiaie, ages 
Joint-stock company, foreign, franchise tAX ....-.seeeeersereeerceers 182 
Joint-stock company, forfeiture for delinquent taX........+++..+++-- 200 
Joint-stock company, franchise taX 2... cs cere cece cere eee eeccevees 182 
Joint-stock transportation, etc., companies, additional tax.......... 184 
Joint-stock, water-works, gas, etc., companies, franchise tax ...... 186 
Judginent against county treasurer for state tax, EfeEChnOL sic acc 93 
Judgment when lands are conjointly .aSsesSed ......eeeeseeeeocees 128 
Jurisdiction of surrogate over transfer tax..... aida eiiolsie s gielata ot orcrereiets 229 

1B, 

Tian: COME 2800s. 0lcicte-ccocolererer oles: rspersyepeionstatelnde olelele ei etenetel del eeu ciel eteiololelefuichaiene 2 
Lands conjointly assessed, redemption Of ........seeeeeeeeeeeeceeee 128 
Lands, despoliation of, prohibited ........ cece cece sere eee eee ece eens 129 
Lands in Indian reservation, exempt .........ceeesccecseccecccces é 4 
Lands, notice to occupants at state sale ...... pie eieicte cee Oi steittereve niecetanite 134 
Lands possessed by state .....ceseeeccccccccceccess J ceihetolyele slots « 133 
Lands, redemption of, comptroller’s saleS .......eeeeeeeeeeeeere 120-143 
Lands, redemption of, state Sale 2... ce ceeecee cece ce eseccrcrsescees 127 
Lands, unredeemed, comptroller to give notice of..... BR aaren Fis Aiotiot 130 
Laws repealed: oir tintliasc sc core m opr odessa © olsl mais ole melee sifis, sie e ests eisiale 280-281 
Laws, societies for enforcement of, exemptions Of.........+++++eees + 
Leased lands of state, how ASSESSE ... 2. cece ee cecverersecrercsecs 5 
Leased lands of state, taxation Of .......cccscccecccercvcsccccesece 5 
Lessee may pay tax on rents reserved .......seeeeseeeececcceecces 75 
Levy and sale for tax on rents reserved ......ceeeeee cece cree eeececs 75 
Levy by collector for MompayMent ......cceeeeessccereveccceseececs PEL 
LGV Vi OF AX tab dinsl av cette’ sete vinleracetl Ginis aes eharetbiel giacets f ot4 = anon a eae 7.6 an 
Levy. of tax DY SUPELVISOFS ....... cede cece eeee cr ceecerccccereeees woo 
Library societies, etc., eXeMptionS ........ceeceeee sees cecvecccccece 4 
License tax on. foreign. Corporations ......... cee cccecccces cece veces 181 
Lien. of. comptroller’s WALTANE ..... 00. cee eee cece ec ee eer eer eeeece . 198 
Tien Of TTANCHISC. LAK ..ccorce ce cehetanslatotevecorere opehe ocarelotemsye eielle cle? <1 alrite ta NouetateRebaonae 194 
Lien of mortgage not affected by state tax sale...... tte custo cere fore serena 138 
Lien of mortgagee for taxes paid, state sale ...........0+ se eeenes . 139 
Lien of tax. for debts, due nonresidents ......2.....eseres ce vcecees 76 
Lién. of .tax.upon transfers. ..6..ccssecewe cecncesccecsatccvevecusmuss 222, 
Dien: on. bank stockwfor, taxes pate s cies cleletiioleleys © 0s «(olele eel sfelale sie ieemeinaian 72 
Lien, withdrawal for, at.state sale .......6..sceesecerecccrccecnvens 124, 
Life. estate, rents.to, when. taxabley .. wc Sic.. «2s cewleicwicis'e sie sicloiciis asi - 8 
Life insurance companies, accumulations exempt .......+.+eeeeenes 4 
Life insurance companies, when specially exempt...............-.. 4 
Life insurance, exemptions, franchise taX .......seeseceereseeeeens 187 


Life insurance, franchise tax ..... se vesceee orice necesegsivs sesleses . 187 


125 

: Sec. 
Lighting companies, exemption, tax on capital .................... 183. 
PSH Se COMpPuies ger lal CISC mba Xaurstestcre cans selec siete ereleis eles |S are reterehe LOU 
tS DEMS SCOMPAOICS aT CHOLES EOL bi. )'e afereieie cieie c\<'ele a lsiciavelel € eles! oes '\s sc sisi. © 189 
TPAmMUtALLONe Or CeGuUCtINe TOM OVEr Charges ia, ciclsw ole ole slele sels o16 eco. s!e\c 108 
MimitahomerOlereaem ptulOl wStA les Galva cisc..(clesclcisisiclciclelcie sl o'sle/s oles o's PAE 
PLATO LOLey CLUNG & OluetlA Sl Che LAX mreyelofsrets clelelsis siclee e.cleleinciers cieieie 6 225 
ATL CLON See La Xcel OME Ec ITS en suet ertoreictets olelete/ ciel stele e'ele le! of sie 01s elstete eicrel sels « 221 
MANILA LLOUS Pe WieCME Sales OeLCCLIVICE ae cis siis\cielelelscietaiel« elele.c)s c'eile eislalisic aged ay 
Lines of telegraph, etc., companies, enforcement of tax on ........ 74 
ictote D NKeS TOCKHOLLCTSimamrmtcyctctere siclets el ceisiclis cleisiels ier stele sielsts else: sic) sere 23 
WUILCLALVESOCICUICS MELC TECK CIM ULOLGtpatretnials sls eli eyele clei s'e ofslelclciaieie/c'siels 5/6 4 
Loan associations, accumulations of, exempt ............0cc0% ceoes + 
Local officers to furnish state board information .................. 171 
Local assessors, state board to furnish information to .............. ‘val 
OCH AWS w COMIC UNV UltEL Gm Ue Xcn cl WWoneme cte'st « s\ isles als ete cl'ele)2l se laree se) elielelein’e 94 
Lost’ certificate; comptroller may Supply. ..25 222. ccs cc cece tec ecee 13. 
Losses by default of collector or treasurer ..............cecscoseee 93 
Teo le ty STON Small OLLI CLG = O lets erelstelerete cies cis0elsielein!=| slalie/wialielele' see sie.s seis 41 
Lieye hing SOIOES TONER CORE ne dine dadodo dd cao sdaobioude codacuoUmoOaopormar 41 
Not.) parte of, payment Ol ta TOW “ek. cece cece vc rneescercccvce ce 79 

M. 

INMATISMECLUSSIINCE Metter eictaletnitiere te crensiensic isle mice rc ic es cisielc'ere siete ote's eve «avs <'e's she 2 
Manufacturing corporations, exemption, tax on capital ............ 183 
Maps, county treasurer may order for saleS .........-.ssescseccsces 89 
Maps for comptroller from Supervisor ........... 2c ee cccecceeescnces 121 
VEE MO flO UM CLM STON Saher te stale topcelars) cuele cin ofa slats cls’ois ole cele elctepicle.e svelele 41 
Map of subdivision of tax against nonresidents ..........seeereees 107 
Maps, etc., of nonresidents, real property ..........sseeecesssercee 30: 
Maps where description imperfect ..... 1.2.05 ces cence nsccescsccses 106 
Meetings of board of equalization ....... ccc ee eeeccecccrccevceece 1738 
Meetings of state board .......... ee te ant aN ae ReEtT ticki a eavelar onsterece ‘she iba i 
Mutual improvement, societies for, etc., exemption of real property of, 4 
Methods of assessment, state board to examine ..........eeeeseeees 171 
Mirena lam classifi caus ciccs ec cctcittelerstels clete elclcvehs oleteleiels’ cis'e's e ciels\e\s\s.s)0 10) 0:8 eee 
IMINCH = ClASSILLCCMmeters sa ticte cists cl cieleie essere sielittel oletevena’s) oc «© Riateteletstelsiorels Arye | 4 
Mines belonging to state, exempted ........-ecceeessveccesccccsces 2 
Minister of the gospel, exemption of dwelling for and property of... 4 
Missionary societies, etc., exemptions .........eeeeeeeeeees seneie, slerateve 4 
Mining companies, exemption, tax on capital .........++-++++> Shee Oo 
Mode Gf (ASSESSMENT 20... case ccce cece cccncsccccs AO SEO AIDOOOL ATCA 
Mone va Classified =65.. vtec «sce ses +c 's'sl elo sénteoSnSeagocsc rar Ne estar Aer” 
Moneyed corporations, report Of .........seeeeeeeeee Pecinis oeterio® Cio Beer xs 
Moneyed corporation, stocks in, Classified ........--+eeeeeeeeeeee 4 Se 


Moneyed obligations classified ......sseeeeeeeees Seer gio a tYete ate © o: oie wel iyetiae 


126 


Sec. 
Moneys held for investment, when exempt ......,...esecccreciees +t 
Moral improvement societies, etc., exemption of real property of ... 4 
Mortgage Classified 9). c 2 loess « «eve viv alwrsiele' ole] sli siclle/speielejeiniolloleileys efelistokerts 2 
Mortgage, lien of, not affected, state tax sale ...........seeceeesee+ 138 
Mortgages due nonresidents, exemption Of .......eeeesecereceeeees 4 
Mortgagee’s lien for taxes paid, state sale ...........sececceeseccons 139 
Mortgagee, notice to, by purchaser, state sale ........s.eveseeees ae 138 
Mortgagee, redemption by, before notice, state sale ........ Sisaneoieced 139 
Municipal bonds, exemption, Of ........-.ccccccce cere rcenercvcrece 4 
Municipal officers to furnish state board information .............. 171 
Mutual benefit associations, exemption, franchise tax .............. 187 


Mutual life insurance companies, when specially exempted ......... 4 


N. 

Navigation company, additional franchise tax ..........eeeseeeeeee 184 
Neclect Of duty DYSASSESSOLS fectieisiece sushi elel oie lniciolaleren -felelaistolalsteteiete a hieneiels 40 
New. certificate, state sale, salesset asid@m. 25 (20s cic 40:01 sleletoielels selects 126 
New York county, reports of surrogate and county clerk ............ 240 
Nonpayment ofstax, levy and sale raLtelias «ol ee)elenisieieie elt reeisteieieret=une (al 
Nonredemption) certificate: of, state Sale = si ye icici ioc efepaie iain les sichal shelters 135 
Nontesident)) banker) Classified jee viieis cs sieieencrerstslercletel stoltel lebcloletehershers . 188 
Nonresident creditors, collection of tax against Sti ors syovstet tharel ovelerehareves 17 
Nonresident*lands; when sovassessed fii02. <<. <6 « stele sls! sal stelele) slelatbloletele 9 
Nonresident real estate, sales by county treasurer ........... . 150, 151 
Nonresident, real property of, how assessed ..........sescsccevecee 27, 
Nonresident tax, when resident treated aS ............cccccces reese 89 
Nonresident taxes, admission of, by comptroller ..............0.. ofa 

Nonresident taxes; comptroller) maya Tejectirns « s/he s\siere ef oieke oleic la) oteleate . 101 
Nonresidentitax ess collection’ fe retc siete ie cinjate’eieletey dlleleeietolanste late tel seete - 100-109 
Nenresident) taxes,, payment, to) COM ptrollern isis cicisisoie sie oisiereeleeerere 107 
Nonresident taxes,” unpaidwrerurn Ofer cicieleit. stele dee oie clare S didcarstensvens 100 
Nonresidents of United States, debts due to, how assessed ......... «+ 4 
Nonresidents, property of, exemption of ..............-. aie leereledarate ae 
Nonresidents, real property of, descriptions of ............... Bomack 51 
Nonresidents, rents of, review of assessment ......... Ve als Jerse siapelebenet ate 52 
Nonresidents, when taxable .ciwietscits. sc ete crs cre terentetetet olele + eel eccrets Pauhattt ete j tf 
Nontaxable property, debts incurred for, not deducted ............ 5 
Notes? classitie din). ante cetera. cys aieetevaterclant tc eteie chaladelye)s’ <j cq\shetokateloren crate sucka rite 4 
Notes due nonresidents, exemption of ...............6- sal stopetele casuctalors 4 
Notice before any transfer to foreign executor, etc ....... oneanaete 228 
Notice: by comptroller offstatement, Of tax... '.os «slewesietelesiaalae ar pr abs 
Notice by comptroller of unredeemed lands ...............6.% Siletwute 130 
Notice by comptroller when county treasurer does not pay ...... oer Oe 
Notice by county treasurer to collector for corporation tax .;....... 73 


Notice; of/ assessment tosDanks -« “hwie'c« sereleisie’s s.eveleleieietelciatote lel guelete iste nuenneots 


127 


; Sec. 
Notice of completion of assessment-roll .........c cece eeweeren ences 35 
DUDRICOM OL Ti PURSE VON ha gee cate a8 Fa das cde e's 6 awe she epee UNie eis 's Solera! Se 
Notice of receipt of tax-rolls and of collecting tax ...............0.5 70 
Notice of rejection of taxes by comptroller ............seeeeeseees 101 
Notice of sale by- comptroller ..........ccccccccccccceceeccccccccccs 120 
Notice of sale of property for nonpayment of tax BGA AD pede sh 71 
Notice to mortgagee, state tax Sale .......eeceee cere cee e ree eeeceee 158 
Notice to occupants, lands sold, state Sale ......... ce eee eeeeeeeeeees 134 
O% 
Oaths, state board may administer ........ cee ee ee eee sre veccceces aba 
Oath OEP AsSheCSSOLS GO: CACMTOLLE sac ti isle'e se sietatle/slepe-e ssole c/ eld aieheiwisl ore sleyelsie's « 37 
Obligations, moneyed, classified ......... sees cece eee ee ee cere ee eees 2 
“Occupant” and ‘“ occupancy” construed ...........+..... D erenerens oie 13460 
Occupant, redemption by, before notice, state sale .........+..++4+- 137 
Occupant, redemption by, state Sale ....... cece cece eee eee reece eens 136 
Occupants, failure to redeem, state Sale ......... eee cess eeeeeeeee 137 
Occupant of land, remedy for payimg tAX .......seeeee eee ee eee ees 78 
Occupants of lands sold, state sale, notice tO ............ cece ee eee 134 
Occupant of land, when to be assessed ....... eee eeeeeeeee rr eeeees 9 
Occupation of lands, reference on disputed questions .............++. 136 
Officer of religious denomination, exemption of property held by.... 4 
Officers, pecuniary profit of, defeats exemptions .............++45. 4 
Oil pipes and tanks classified ........ cece ec ee ee eee een cccerccenenes 2 
Omission of duty by ASSESSOTS .......cceccc ere e seer esercecvvcccvecs 40 
Omitted property, assessment Of...... cece cece eee cece errr cece neces 33 
Omitted real property, tax may be added to current year .......... 53 
Organization tax, state COPpOration ...... cece cece cere ceccreesceens 180 
Overcharges, deduction of 5 AW Se a Ny tla ket RP eRe Yate a 108 
RP PEPTIAUUN TAKES | itd aeieis dlls at einieiceiatiein’y mio aiare eles © mihsidisigia cieh tates’ a op gi 109 
Owners of land conjointly assessed, remedy against each other...... 128 
RP: 
Palace car company, additional franchise tax ...........eeseeceeves 184 
Part of lot, ‘payment. of, taX. ON) 20.12 cw isso bcwe ve cereus vclececunas 79 
Ns ty Oleic xO Ota VINET Ge OL tare cio -taistohegs der atch ste, oSore's|s\s|nlelsis sie aisisietete 79 
Partial redemption by occupant, state sale .........ceeeee ee eeseveees 136 
Partners, nonresident, when taxable ...........s.scecerecvesvecens 7 
Patriotic, societies, etc., eXeEMptiONS) 2... cic wee ese cee SMa etches wits 4 
Payment by collector, county court to compel ..........eseseeeeeee 260 
Payimenteftor taxable: transfers ..... 050-0 cece sce cee ceee OOP RN 2D 223 
PaVIMeEDEMOL WIGS, Stale SALG: s.reryes icicle «lelctcle cles oso es slsie ele valve eine sieie 125 
Payment of moneys collected on order against collector ...........-- 261 
Payment of moneys by treasurer, state sale .......ee esse esse eeees 143 


Payment of nonresident taxes to comptroller .........eeeeeeee seers 107 


, Sec. 
Payment of state tax Dy COUNTIES 2.0.05... ees cece ccenceeesevedens 9t 
Payment of, taxon. part [or aot, |: scolatacvie sae serene ate eee eanes 79 
Payment of tax on reserved rents by tenant ........-eseseceeeveee %5 
Payment of tax on state lamds, etC ....... cece ee seecrceceeeccecveees 79 
Payment of tax, stock corporation, when to be made .............. 180 
Payment over, by Collector 2... cc. nc se cess cece ote ce sass sectnee cea 84 
Payment to county treasurer by comptroller of excess ..........+... 103 
Payment to creditors Of COUNTY ...... cece e eee ccasccesercscccecce 90 
Pecuniary profit avoids certain exemptions ............csccescees Ge 
Penalty for assessor’s neglect of duty ........ Bo cinta ethe oe ote peels ee 
Penalty for concealments of debts due nonresidents ............. . 84 
Penalty for, despoliation yOL plands sec. -reicieteictotels)=\olele este Glofors siclalelerelae Ay Use 
Penalty for failure (of spank: to reporuy i sie) cles + yalnerteketste e oleleto|elsteielais 23 
Penalty for failure to report, by stock or moneyed companies ...... 2 
Penalty for refusal to answer, etc., by complainant against assessment 36 
Penalty for refusing special report to comptroller .................. 194 
Penalty of five per cent. added by collector to unpaid taxes .... tees 82 
Penalty, on (tax7 OMy transters ese. aerereie wheres EAD UDEO Coated calbode ade 223 
BRersonals estate) Cenneds, woe ctteveis cctetsiotsretetel stenota serene eh stots alesetauel state eet( sheen 2 
Personal notice to bank shareholders not required ................ 26 
Personal}: property.) defined Wsen aie mvs cite ctaretale sie ctehs elislslotetcial sfeieta lett ayet diets 2 
Personal; property, disputed ,Ownersh ip tester) rea ckeve\ere stoi cietolateretelstateteters 71 
Personal? propertys liablestowtaxction aayes mais cite clots clelsia a foi tale cieleleferetele 3 
Personal property not invested in real estate, classified ............ 2 
Personal property of corporations, when taxable ..............-+s- 11 
Personal property of foreign principal, when exempt .............. 4 
Personal property of nonresidents, exemption Of ...........cceceee 4 
' Personal property, sale of, for nonpayment of tax ...........eeeeees 71 
Personal property, when exempt if direct state tax paid ........... 201 
Personals property; when transfer itaxa blew. 52... cmlceiee mn cccielcteccaia 220 
Petition, for certiorari; to reviewrassessmentes. a. c ae ces cetele ce aleite 250 
Plers' TIASsIfed \iesure a: navn Hoste hen oes Oe aes see ene eee S 
Pipe-line companies, apportionment between school districts ...... 39 
Pipe-line company, additional franchise tax .................. He ten 5 
BIpesws Classified ieercars eractete Se: si thd ane sh atets Galerclstane aeons ais cis aketatetehc tere os We 
Placevol taxation: ofrcorporate, property acces cteeiieietetele cals eicteiere sietenenere 11 
BFlacenof taxationvof individual, bank capita limes cere sreteets noone. 2: 
Place of taxation jof- property. of ‘residents @.seee.. - ce encenene cee os 
Placeyof taxationvofpreg la property assis oe seine = «cc ieetere ciaeie eee 
holes \‘classified «24 a. -.anyees «ves anita we acetate ate « o\ae eee MOR eiC AoAc 2 
Fossession, of, lands by,state .cceeecceain AICI SOD Snot iateitene *. 133 
Fosting notice of receiptrof: tax-rollsi).. mem necess ce eee ae eee 70 
Power companies, exemption, tax on capital ................ aleccveteiaceia Lesa 
Power: companies, franchise taxi (i «<aeate. v-\csie bic ateenlelabeeneee ane 186 


Power '-companiles, reports: of is. ..°. wceeieso cca cle ohne tere ako 


129 


; Sec, 
Power of county court, compelling collector to pay over ............ 260 


Powers of county treasurer on sales, measured by comptroller’s.... 157 
AY 


Powers of comptroller to examine corporation, etc ....... SB0CGeo0 el OZ 
Powers of state tax commissioners ....... Sea tus Bier Stac peetcieretotets reine Gk 
Premiums, basis, surety and insurance franchise tax ................ 187 
IBreparatlOlsOLmASSCSSDICMU-L Ol arate eee aie’ s cele olettals| sieleve Soler eke oheletomne se ACB MD 
Presumption as to residence once acquired ................ SC Oe8 IRE 8 
Presumptions from cemptroller’s, ete, deed .......... Sic dierat ete) fee Leh. Mae Lchog 
Pretended charitable, etc., societies, not exempt ......:............ 4 
Priest, exemptions of awelling for, and property of ......... “SLEW ts 4 
EE TOCECMULO emelatetedetetee sets ris art cient rele oraiats\s Be ANS ai ole eyelets oe ie iets sees 200-264 
Proceedings by appraisers, transfer tax ....... MWe) S\'s te ak sia) cbatoreiatanel o's 231 
EProcecwiies at Ore COMCClIN GS GLALSLeD. LAX: icsl. vicle/sie isis sieleie siclere es Sciscte LOU 
Proceedings upon return to certiorari ..... SPororstercucister ots ctatereletete becereteile 252 
Products of other states, held on commission, exempt ............ 4 
Prohibition of despoliation of lands sold, state sale ............... A AA 
Proof of nonredemption, state sale ..... Heian Gear eso AACE once 2 130 
Proof of publication of ndtice of comptroller’s sale ................ 12 

TOOLS eS LALO OO ALC. pli Vu mt CA Liaerr tr scorcitistol eval tapers lo aversicvsl alesshets o) s) cice siete eles 171 
Ber OMCTCYssrew CLCILILCC pamete terete derstare a atureveterainl © 09% ehacareleigioroncicle,sforele eetlele, ccstate 242 
ENOperty nex CmMpts LOM exeCulion ew NONLAXADIG se dase su clecesciceciete « A ae | 
EVODCIi Vere X CIID Um LLCO) etek bl OM renieierseteleisistictarals eieleiel cote cucicteriaicdls « 4 
Property held by officer of religious denomination, exempt ....... OO | 
Property liable to taxdtion ....... Mea haley otalata os Save tn cade tsa: crak Naish onal ogahel tue we 
Property of foreign principal, when exempt ....... Br es heey eR A, 4 
PD CoS COCK MaeClASSILLOU amen s ciate curate pares etaicte wvclarete ce cisteta ereioatin ie exe aletets 2 
Publication by county treasurer, sale of nonresident real estate.. 150, 151 
Publication of comptroller’s notice of unredeemed lands ............ 130 
PUDUCA HOD OLsiStrotmwillswetcen ANUS sOleStateim scien cee eee 133 
PULDUCALON I OLANOLICE Ola SALCSeDVaGOMDELOUeI oe miicattiast icicle oa's ta'e 120 
Publication of notice of time, ete., for receiving taxes ......... es eon (0 
rena seseOVeCcOMptr oller-at sax eSalempe erie eineran tiki. «a claetaic No sick 123 
Purchases for county by comptroller, proceedings upon ............ 123 
Purchaser, state sale, notice by, to mortgagee ...............0. been et] 

Q. 
CUIATrics  CLASSINEC Mat Miso «cote sciteteieia.< ow eee Ree ni cictah ote me eters A Ww 
R. 

Railroad branches classified .............. + SOBAGOOIE AO OAS FOO GS PROBS 2 
Railroad, etc., corporations, payment of taxes by .......... SOUS AGC 73 
Railroads, elevated, franchise tax ..... SORE. svc laters eke Bieorels © casei 185 
Railroads, exemption, tax on capital ........ wells) oie.ist ebaarevereastale EBT 183 


mauroad. fixturest:classificdu:. .. css seein cc « caiohe Eee! oute Lig We 


17 


180 


Sec. 

MR aLIrOAdS, NOt SUCAM, FEA INGMESC/ MEAKI sete tolche late sare tess lofet ers ieterelern pot else vee ALSO 
Railroads, apportionment between school districts .................. 389 
sWRAUTOAdS, | -LEPOLTS .\ Olgas ctetoisiecs (010 aciarn ere prepet el talenel stave: avarslaioteVorstataveVeleMerel sraPete 189 
allroad «Structures FClASSIDIGd !~.. . sere. bis chenclerelerctere sl shetal che lalelate) cteversiterere ote iahe 2 
Railroad ~switches:; GlASSied y ib. iceyercks bee ooo) cleo ala wllaltele atsiore scolebeteharchete 2 
Railroad: tracks Classi! ki) + ccnctstehe steievevauc saree ete evehel buoletaleloter stots yenatene aterale 2 
Railroad tracks, ALON LOM, « ClASSTHEA Mea. teycye) es cllerorelerelcuels toreterelietelale tel cleiteie 5 2 
Rate of additional franchise tax, transportation, etc., companies .... 184 
Rate: .Ofh EVAMCHISE TAS sn). tapsree,slcercreuvalarstatete chelsterets eletete erates sete istensterete 182 
Mater tax UPON:  CHANSLOLS Fase enters she efor stole! susialerois sels See Toletohteletetenets 220 
Ratification Of -COMptrolleris ;ACUSW x. ws aretetaeyeiclel Neveldlel ol sVet cet si elie! 6) elo elelet ete 184 
Readjustment, Of. accounts Dy. comptroller ceroa sae) cisretei -icintelete eteleterer 195 
Renl estate “denned: is 5 4 tcjgcis sis lspaiels orstiate aie! oferelisl alate lel cieietele statin shalateneratelle 2 
Real estate not invested in real estate classified ... ge Did SAT Se. 2 
Real estate of) corporation, deduction LOL Ai. ccicic ote ete cieie tte ote ere 12 
Real estate of nonresident, county treasurer to sell ........... 150, 151 
Meal property) Gefined hye hacks sete rv roretaicleterat tol elelolelelstetete ste er elete?a calc atevale 2 
Real property liable to taxation ............. ath See cae ea eee cere ae 3 
Real property of banks, deduction by reason of .............+se-. | 24 
Real property of charitable, ete., societies, exemption of ............ + 
Real. property. Of corporations, aw Hem sta xe Les oie ctor esa erat -istaietela) oc ateehe ‘W 
Real property of nonresidents, assessment Of ..............cecceees 29 
Real property of nonresidents, description of .............0...s00. A lish 
Reals PrOperey non. VALVIGING, WLUNE Gforce Norste) slelal otal cteteley slate leietetetcreloteiatere erevetets 10 
Real propery; sPlace -OLsM Awa LWLOM Menten ctave terete cnc sietetee ec erste reetave Nate steretane 9 
Real; property. TeaAssessmmen t.OL stax, OMe taraaicis ctaletatelcteiarele! sistelsleel oteletels 89 
Real sproperty “when transfer ttaxabl em s.ic - alteisiate cle viele vers oielelarelelarsgatta 220 
Reappraisal, jCransher Cais) we cvajctabl ute ate abeloveleistel dior ore «tera st steiavelsheisisia stems 232 
Reasons, collector to give in return for nonpayment ...........cees 82 
Reassessment of property illegally assessed ..........seecccecsceces 54. 
Reassessment. of tax “on ‘real property ~2..2.......2+2 +008 aca els eitotata 89 
Reassessing for timperfect <descriptiony .aets ce eveeieieele s/n erates 106 
Receipts of, taxes! thy) COlEC LOL) wie ik. sieeve er aetaletelenie sicte sie) ava le) slate totals oteneiate 70 
Receipts foritranster. tax, anderecordime [Ole yattortets ie ors c ciergstede ie aterete 236 
Recharging statersales;, LTOrTerrors,s ClCH a cic -cinilsteyelioks o)~ =n slot eveleTotel eenenehe 140 
Recording receipts for transfer tax ......... Fi SOP e COOna cick 236 
Recovery in action by unlicensed foreign corporation .............. 181 
Recovery, of: franchisestax Dy (action. swe scree ss « «lcs cielels cle elsiecete tenet 200 
Redemption by occupant after state rsale mers. . ... i wiels: sss a'elelcheteierane 134 
Redemption by occupant before notice, state sale ...... v etele stele logetans 137 
Redemption by ,occupant,, state™sale Ws see... sce clceics es clesicle siateidteiets 136 
Redemption by mortgagee before notice, state sale ................- 1389 
medemption, .certificatesor money statetsHle «st. ..cis ec oe ce oe a cicaieee 135 
Redemptions, county aredsurer’s Sales saya. .:. stasis cess -nhe stele eee 150-158 


Redemption) of Jandswcomptrollers? salese.... as cae ace cia eee 120-143 


- << annieirsaiaee sie 





131 


Sec.. 
Redemption of lands, conjointly assessed ...........ee sees eeereeeee 128 
Redemption of lands, state Sale 1... cece cece eee ners eres renee cence 127 
Redemption of nonresident real estate ........ ee eee eee eee eee eeees 152 
Redemption of undivided interest, state sale .........-.22eseeeeeee 127 
Redemption, where comptroller purchaseS .........sseeeeeeeeeeeees 123 
Referee, comptroller May APPOIDt 2... eee eeee secre ee ee ee re er etees 136 
Refund of: tax, illegal, etc., assessment ......... ee eeeeccsceece cscs 256 
Refund of transfer tax, erromeously paid ........-..ssecescvccceee 225 
MEfunded tax TOE Vy) LOLs weteteres cls. e melee s/o 0\e.aJs elelevelelsis ols o\ein/o's efele iain» 256 
Refunding money, county treasurer’S Sal€ ........ee eee eres ee ecees 155 
Refunding moneys, state sales cancelled .........ceee eee eee ee neers 140 
Refusal to pay tax, levy to follOW ........-eeeees scence ceccceecvceces 71 
Registered vessels, exemption Of ........c cece e eee cece ee ee eereeeees 4 
Regulations as to certiorari, to comptroller ............eeeeeeeeees 197 
Rejection by comptroller of nonresident taxeS ............0+es ee eee 101 
Relationship, transfers not taxable ... ce... c eee e cere cece cece cence 221 
_ Relevy for refunded tax ....... cece cece ce cece ccc ceecceceteeserces 256 
Religious denomination, property held by officer of ..... BNR CE a Far 4 
Religious societies, etc., EXeEMpPtiONS ...... cere esse cece er eereeeees 4 
HVONISCy mOle LOMATIG. Pel ViIl a UX maiatelslsleleielsrelels clare « #1cleve elslsiele les as sicieoiait.» 78 
Removal of taxpayer, proceedings in county court ................ 258 
Rent, deduction for tax paid, by tenant paying .........2..+--seeee 78 
Rents of nonresidents, review of assessments ..........eeeseeeees 52 
LCV Hone \yMatOnany Tis. cH OKs; ASAt GO Paco. co UID TOD OID OD pk OS OIDICIOOOIne Ucn 8 
et HEL CSer Ved t -COLLECLLOM OLmmtaXameleielate cleleia alelererels iste stelsiele sl eieilelo cletaitiel es 75 
; Repeal of Existing laws) 2.2)... lec. ewe cc ces ess seccoc eset ces 280-281 
oieeWl Gy biwel Seb seivibiocec ood 0 UOOUIUCUC OC DOOM MOOI UO Uc CmIOIC 280 
Report, all required to, comptroller may examine ...........eeeeee 192 
LODOTU PANINI A Ty) DV DATLIES ANCLG Mislstelstehal stele sie e:sie's isl sieleinie's slo's, s)sieieleyels 23 
Report, Annual, of INGzvAd WAL WANKEL yeni cre cles stele = eer wlsls 0. wlelale.e wile sie e's 25 
Report by secretary of state to comptroller ...........-2eeeeeceoees 201 
Repory Ol seAppraisers, travsLer atAX v1... os me cle sielelsia> se rotalls Cie hevonaueeetshs 232 
Reports of corporations, form and contents Of ..........-..eeeeees 191 
EEDOLLSMOl mCOMPOTATION Ss Tamed aisle leis! eres esteles ais sole) ste e+ «1 eleieleie s elsic eigen 189 
Reports of county clerk and surrogate, transfer tax ..........- 239, 240 
Reports of moneyed or stock corporations ...........ccececceesseers 2 
Reports of surrogate and county clerk, trancfer tax ............ 239, 240 
Resalemb ys StateeanGe CerlifiGdtOw.. cs cece itehee cece weic vec seivecees ceeds 126 
FeseCrveniinavol, COMMOraliOn, stAXADLG 1. caters «cle sles ciale cleicies ee eels sie 12 
Reserve erents sCOUCEHOM Om taxa Ol ae cleitisls ss sclciureslvlesis 6 olclewsnis vs ¢ 7D 
Resettlement of tax account by comptroller ...........c.ccecceesees 195 
ResidenGes shOWarCRANCOH mes - web ik ciel clelstele cioce « clolele so. 0 slieielpiels elers.cisiejs 8 
Residence once acquired, presumed to continue .........+seeeeeeees 8 
Resident tax, when treated as nonresident ............+seeeees ABOA elt: 


Residents place of taxation of property Of .....6.c.cccccesccccsecs & 


132 


Sec. 
Restrictions on exemptions of property of charitable societies, ete.. 4 
Return by comptroller upon certiorari ............... Lefton ste sidiiclelste nL 
Return by sheriff for tax on debts due nonresidents .......-..-. APhrs . K! 
Return of collector of unpaid taxeS .......-.cceevesecrcrcccees Sea. her 
Return of unpaid nonresident taxeS ..........+-++eeeees Bert etaloreteteke 100 
Return to certiorari, proceedings after .........-ssseseeeee stele areretts 253 
Return tov writ (Ol CCLrtiOrard 7 .ois seers ei eletetels © oles) Sate lofolele!slelsteleifels le lelinrnie 252 
Return when tax collector is enjoined ...............+-.+-- avenelets 82 
Revaluation of capital by comptrolier ...........0- sees eee eeceeeee 190. 
Review of assessments on rents of nonresidents .............- soiree 52 
Reviewing comptroller’s resettlement ......... opayautlavatete aierste lenepete SLOG 
Revision, etc., of accounts by comptroller ................-+«.- ie eer 195 
GwaArds LOL SDLOLMECLS ie. cance ct) wletetere elses oie comets craters is ad eke s Rta aters 199 
Road taxon state. Lands ie eels welereus one spescle ata ope. colevtho hotel hele elabelelelelolle 22 
Rules, state board to prescribe ............... a onetatiere a caeteitos fel otetonatereray 4 aly(at 
S. 
Sale by comptroller, notice of* ......5..c.s.e-0%s Bea ee ee eee 
Sale’ for state (tax) \COMGUCE nO ere sissies teletencicl Valse efsictel dist cts site eaetensle steseph kann 
Sale of apparatus, etc., of telegraph, etc., companies for taxes ...... 74 
Sale of personal property for nonpayment of tax................-. nek 
Salevset/ aside}. mew CertifiGa te: aie.- severe iets at atselsielsonelsl cceleders slarecidbeletellevetevers 126 
Sale: state? swithdra wall fore State Liem Weperrsretsuchevelaiste's s eisiekercienei ale Sete et var = 
Sale; where part Of lOt stasis sales wecctape eterslis eke tele, a)al obelelalic otatetetet ela letomelate "9 
Sales’ by comptroller for Unpaid taxes aiys)sitciersls ose oleiele ol clel ota eletrie 120-143 
Sales by county treasurer, when governed by rules for sales by 
COMptrollerii ya Gas isk s.ciece eis wheteveiaicte: suctoier cl ote eiebctave share ay tat aaich sta atclattiels Ae Mays 
Sales; hy-county treasurersge ces) .cevecetteters cterereaie cietel sinters efehelatevereta 150-158 
Sales.~ derects’ and serrors: INCULTEGI. .cielieete oLetisante oat eelets si etsistere stem oa 
Satisfaction of collector’s bond WES Nae AST ace Lath Cr ee 8 Se 88 
Savings) banks) exemption: of GepOsitseinm rere ocqeevels) sUeie oleleteisteteeialeletene 4 
Savings banks, exemption, tax on capital stock ... 2.3... ..). 0% 6 . 183 
schedule of) laws srepealed,ficnvwe act. cals lets efeuie «shel oieatelobsl olele als) fersteroette 281 
Schoolhouse, tax for, on state lands ....... sla prenataustaneteie re! ot tate eeyete ste 22 
Scientific societies; ctesy eXeEMpPtlONS wa. ayeusiets ie avsle ohetetae ttelle tia choca ciate ‘ ae 
Séeurities ‘classifiedsetiocs.), . os each te wast woe main s's a hres See cae 
Securities of nonresidents, exemption of ................~ states etek 4 
Secretary of state to report to comptroller. (og se... 20. c2- ole elseielele 201 
Sequestration, attorney-general’s action fOr .2%.....-..-c0 eee cccesie 263 
Setting aside cancellation of state sale ..... Bhcic's.0 ersthaenete PR RO aS ty 141 
Settlement of claims to “surplus at tax sale™e....... dec cee ee 264 
Shares: of] bank? stock,© tas 0n . saa lon ce etter o> 2 -careteteee erate interes eo ees 
Shareholder not taxable if capital stock taxed ............ oeaiebeetets 4 
Shareholders of banks, no personal notice to .............cecceeees 26 


Sheriff, county treasurer’s warrant to, for tax on debts due non- 
TOSIAENTS MIME... ws have Serer iets sos arpigetrs:+ RORMMENOLY '»' sakes siateta telstcbata abe  cotatgice, AU 


133 
‘ Sec. 
Sheriff executes comptroller’s warrant ANG. T6CRAT OLE A he le onic Veja © vLOS 
Sheriff may execute collector’s warrant .....-..+++ satavereleaste.« SaaS MSL 
Sheriff's fees for executing collector’S Warrant .....-.ecerecee eee ns 87 
Sheriff’s return for tax on debts due nonresidents ......+.+-+++++- Per eie be 
Sleeping car company, additional franchise tax ....... eictelpteisie eo" ee Loe 
Societies, exemption of real property Of .....---seeees Soro op scuee 4 
Sold lands of state, taxation Of .....s..seeeereeeeees APs tev skoloyete io" 8te 5 
Special report to comptroller, penalty for refusal .......+-+eeeeeeees 194 
Specific interest in part of lands, state sale ..........seeceeeoeons 127 
. State, comptroller may purchase FOT, At SAlE 6 occ wre ceee cece cess: » 123 
State, lands possessed by ....-++++++ Sieve Mctti tieinleten ofeucletsshshiene Rieteyaroie aus iatane 133 
State, tax districts of, CLE LLIN CC eateicetera iss ore) so) es ofeue > si sveualays ahd SOTETOn SO 2 
State assessors, continued im Off1CE .....eeeeeee seers ereeeree Ries lsiecess 170 
State board of equalization .........eeeeseeceeecereeces Age nas Lciealras 
State board of equalization, powers and GULTLES et oe crete lager ocelot cpaie 173 
State board to. Visit Counties .......ceeeeeeeeer cscs esreeeecenccces 172 
State board of tax COMMISSIONELS ....--eeeeeee ree erererrereeee 170-177 
State board of tax commissioners to decide if residence disputed .... 8 
State engineer, resale of lands for taxes IAC. Sao Mepeds Ao od SOOoORAD Cc 124 
State lands, how assessed when TORS CU ee ite oicleaceiatoteu ate! s ofisiae fay she ais 3 5 
State lands, correction of assessment by comptroller ............-- 22 
State lands, county treasurer to furnish list of, for tax sale ........ 156 
State lands, etc., payment Of taX ON ...... ee cece eee e seer deeeeeeeee 763: 
State lands leased or sold, taxation Of ...-.-sseeeeeerereeeeccres 5 
State lands, road and schoolhouse TK OMe eae lero inicve cithershsissolal Scveksolele sie. 22 
State lands, to be bid in at county treasurer’s Sale 6... cess cncee 156 
State lien, how protected ......cceceveccseccessencctenee seebacneres 124 
State lien, with renewal for, at state RO Rt al ot Ais ped Gidic ee an COM 124 
Sata AMINES WEXCIOD LEU loviuias o's, sin sreisit aus epinrle® sierete sire etatale! sls ai asin. s 4« « 2 
State officers to furnish state board information ....-..+eeerseee eres Ia 
State Property... CXEMPt)*. oe cee aes ote oem ninritie ne ss sereisiewe ces cecesese +f 
State sale, certificate of pUTCHASE .......ee see ceeeereercerecesercs 125 
State sale, certificate of monredemption .....---++eseeeeererercereee 135 
State sale, completion of title ........ssesseeeeeeerecesesrereesers 135 
State sale, effect of occupants’ failure to redeem ..--.-+++eeeeeeres 137 
State. sale: expenses, Of rca ceciun ton snshpe sinc + asl rer wasiene sien aecie s 142 
State sale. NC WecCertifiCcAle rice. lic ole m em cians een. + salen eieeisis wee ate sens 126 
State, sale, notice to occupants ......5 22 ceer-o es serccnensesorereses 34 
State sales DAYMICHtLOL DIS > Ata. suns peeilos ee ion settee mc elere tc 125 
State sale, redemption by mortgagee Hefore NOtiCe) ce... 0es essen 139 
State sale, redemption by occupant ..........eeerereceasrrsreceercers 136 
State sale, redemption by occupant before notice ...+-++++eeerererees 137) 
State sale, redemption of lands .........---eeeeecerreersereerces 127 
State sale, redemption of undivided interest ....----++s+eerrrrrees 12h 


State sale, redemption, where specific interest TG DAT be aise =t-reiet> a 127 


134 

Sec. 
State sale, setting aside cancellation of ............ as esp FOS eae eT. 
State sale, withdrawal for state lien................ Wiel. a. a eetelionee a. ef wets! 
State sales, ‘cancellation: of, ‘forverrors, vet¢.« is... 504 00. ee ee hier RETO 
State sale, mortgagee’s lien for taxes paid ........... Sekt $59,! Mn song ty, 
State tax, borrowing by‘county'to pay. ..............ec0- PAE Aor hws ba 
State tax certificate, comptroller may assign ............. no beldtcletore eae 
plate tax: commissioners, powers) > €tc,) i Of. <.)...kkes choot Rear ia ty fl 
State tax commissioners created ............ee000 oe Sahel sickobenevere . 170 
State! tax; (paymentiby.-counties 70-0). sass cee. teins Da ee Bice ete k 
State tax, payment of direct, exemptions for ................. saw tee oe 20 7 
State tax, times of payments by counties ............00ccceeeee AAsnc hl 
State tax sale, mortgage lien not affected .............. GA io a0 138 
State tax sale, purchases by comptroller .................. Heeen wae 23 
Bitte tax sales i, fsu rel Uneae eee. gee ee eee ee eS 120-148 
State tax sales) ‘corducthOfi i gee de ee 122 
Statement of tax, comptroller to give notice Of. .........c.ccccecoccs 193 
Statement of tax upon corporations ...... Rican cocttuces cite ns hi Seg ateteiers tote 57 
Statement.’of valuation for -comptrolier or... slecees fuel ce eee te ie wit 32: 
Statute of limitations, ‘defective: sales. su. doe eee a ee skoe 
Statute of limitations for deduction of OVeTCharges yan see Satieles ey hOS 
Statute of limitations, state lien .............. REAL. Pen ee resale wae 124 
Statute ‘of linwtations, state wale Annee eee Arie eg 
Statute. takes: ieifeet do s7e dseae ei anetes ake) alee as Wis sah tovatetere tore 281 
Stay by court extends time ES Ae AS I aS bs viet a Seach 82 
Dtay, éertiorarl does ‘notyopéerate ‘asii deen te nee a eee 251 
Steamboat company, additional franchise tax .........0.cccceececceu. 184 
Steam-heating companies, Exemption, tax. OnecApitallc.cee eerie . 183 
Steam-heating companies, franchise tax ........... 0. cecceeccccceces 186 
Steam-heating companies, REPOLtS) OL yy ok slaves ehere dele chee eee en Te 189 
Steam pipes, vete.,,. classified itis, en eau ee rake ee woasde 2 
Steam surface railroad, additional franchise tax.................. 184 
Stock, (Corporate; itaxa tion ofesmisay eee ee eee eee PBceiak 12 
Stock corporation, organization ‘tax i) sane ee eee ee 180 
Stock ‘corporations,;ireport (of ‘si s-gua see ee se eee 27 
Stock corporation, tax on increase and consolidation.............. 180 
Stockholder not taxable if capital stock taxed..............-...---. + 
Stockholders, bank, list of, and its iInspectioniek..:.'.)- ae ee 23 
Stockholders of banks, taxable on shareS...........eececceceee)e.. 13 
Stocks in moneyed corporations, ¢lasatited: “aaer. . 4... 5) ogee ee Z, 
Stocks, public, ‘classificdier..’. Usk Le. ike ce eee... ag nee ena ne 2 
Structures classified ics Gee... Mele as aan: «yh eee eno 2 
Subdivision of tax against nonresident ..............0ccccceccceuce 107 
Suit for failure to report against Danica, iets. «alae roo ae ae 28 
Superintendent of insurance, evidence by,eeransferitax'. 4, of 40s 232 


135 


Fece 
Supervisors, appeals from, to tax COMMISSIONETS.....seeseeeeeeeees Lh 
Supervisors, equalization DY «.-++++seeeeeees ee GuMohanaey ale eee a SNE I. 
Supervisor to furnish maps for comptroller. ......ceeeeecreeeeeces 121 
Supervisors may correct eCFTOTS «.-+++++seeeers NIV Se Siete. ASSAD AT GAT 53 
Supervisors, proceedings where description imperfect .....++.++++: 106 
Supervisors to levy taX ...--++s+eeees reenoaye, axorete’« fenece Sister as BVsieithareiere 5D. 
Supplementary proceedings for tax due nonresidents ...... x SAB een ar SE 
Supplementary proceedings to COMSEES TAX Maw. @ slejae)s she elo « oyelele ee sate see 
Supreme court justice, reappraisal of transfer taX......-. Fae Ne oil oa 
Surface railroads classified .....+-.seeeeeeeeere eee eeeereeers Ee. 9) cee 
Surface railroads, exemption, tax on Capitaine curse sies) isis +06 CARNE NAL SS 
Surface railroads (not steam), EPAVIGHISGn LA Xn cate aio elapelodeies isl'e) bilnpe.cve yr, i kevis 
Surface railroads, report Of ....---ceeeeesereseeereer er seereseren® 189 
Surrogate, report of, transfer tax: s.i.0. OT yay otis sis atave te (eres ellonetobehe 239, 240 
Surrogate and district attorneys’ assistants in New York and Brie, 2335 
Surrogate’s court, jurisdiction over transfer tax.......+++-- SA nO eee 
Surrogate’s determination of transfer taX....seeeeeeeee cer eeeres Ay de PRPS 
Surrogate’s transfer tax assistants in KingsS.......--++seeeeeesereees 234 
Surplus on cales for nonpayment Of taX.......seee MiSceketel oiets cbecstsNolsiers) 7 71 
Surplus profits of corporation taxable. 2.0.4.6. Sve ave tensor snare id ea O eae 12 
Surplus, tax sale, CLALTING, Os niece os sahelolewiele apohaneicie Ma opts CEOS ROS EAE PATE « 
Surplus tax collected, how Gisposed Of .....-ee eee eeeeeceerceseees oot 
Surety corporations, exemption, tax on capital SEOCKGeA iat cielavene Ciel o's = iaighe 183 
Surety corporations, franchise taX ...-..+.sseeeeeesceererseseseers 187 
Surveys, county treasurer may order, for ,sales....)....% Sh ateens 535, COR ete a 
Surveys, etc., nonresidents’ real property ....-+--++++eeees Mie uthrohe chars 30 

ED 

Tanks Classified ......ccccccereere re eere sr sesecerees RUaisrotstolrat Davee she ey 
Tax, additional franchise, transportation and transmission companies 184 
Tax against resident when treated as naKayebgeseksrain, “Rate as eer Orae OOS 89: 
Tax against telegraph, etc., lines, enforcement Of. .......eseeceeeeee T4 
Tax apportioned by county court Dene tere ateratenetetste, eYeners piitionieks eremaeiele 257 
Tax, apportionment of, by county COUrt........+eeee reer reer eeceees Qik 
Tax, cancelled, transcript of, for SUPELVISOTS .....-- ee eeeeeeeeeeees 105 
Tax certificate, comptroller may ASSIGN ......-+eeeeeeeeee D istecelcohdiier os 122 
Tax, collection of, by executors, et ...+.-.ee reer rece MPC bores ae 224 
Tax commissioners, board Of State ....... eee eee c esse cree reer ecees 170 
Ah bie commissioners, RAT DORMLCMOL wansfabieicie's ois ie letete le. v/elolelstos 0s eee Ll O=kET 
Tax, comptroller may readjust accounts for ......-- evar ede se letened ede 195 
Tax, comptroller to give notice of statement of ...... SN aleveewhetelie s 193 
Tax, corporation, comptroller’s warrant for ....+-.+++++++ abs pareae se: 18'S: 
Tax, credit for surplus, how made .........-- Svea pa /helel sie! steile la ketoiietetni ts 84. 
Tax deeds, effect of .......... PE iy ARMM, «5 'o- city's totale rarseedelete'e be yre sp heh ug tere 
Tax delinquent, forefeiture of wnartile VE casvs eo enohe F)o wetalstes late sie c evens ererke EOD) 


Tax delinquents, information of ....... mie) ola Bester ats hot aier ei 01 sire Redan tits 


136 


Tax, supplementary proceedings to GCOLSCE ates ict -)'s wiapeteilavel ete evele tie sleiep 


Tax titles, list of county ownership......--- -AGEIEI Sveletettle alas ataceleleugtals 


Sec. 
Tax istrict, MefNed cicsecsscscccccecersececeeeecseccccseeccecssese 2 
Tax districts, real property on dividing line Of. 1. ..0.....00.cceeeess 1 10 
Tax districts, when executors reside in different ................... 8 
Tax, exemptions of personal property pay direct state .............. 201 
Taxes TPANChisSe ACtIONY T Olgmeetes eeters sale 51s erehedae ielolat etal olete otelel ate Hey A ney Trg he PAN, 
Tax, franchise, elevated and surface (not steam) railroads .......... 185 
Tax, franchise, foreign corporations .............. araeetane Volto’ PuictoiGg A Aker 
Tax, franchise, insurance and surety corporations ....... eee LET 
Taxsy Tran CHiSeMUMENMOL Meee ctaiete: fetus cetehctate teil olete eke cece <qaleiefeleiolertietstatels ee. 194 
Tax, ‘franchise, ‘on corporations; “eC: 0... cee wee ecw wesw reverses 182 
Tax, franchise, water-works, etc., COMPAaNieS..........eeeeeeeeeees 182 
Tax, franchise, when payable ...........+.. SF A aaah eR dela 193, LOS 
PAS LC VY OL he vcs seeteterals ate) dalaretaetencnste tate’ st rc cls ste) ofotelsgelsne epee apt a OL Artoet 
Tax, license, on foreign corporations ...........++sseee- tveite cts ade ikeilt 
Tax on bank dividends, retention for and payment................. 72 
Tax. one bank Stock; COlLECEIOMROL rts a)e).ie cher sieleletelicl eels oleic l-1 ys elehersieleleleuens 72 
Tax on capital stock, exemptions from ..... A, Sak Ly Seat avon ierete etter . 1838 
Tax on consolidation stock corporations ............... AR Orie GS . 180 
Tax on debts due nonresidents, collection Of.............--sccreees 76 
Tax on increase, stock corporation ......... pieteratelerts Bh neycivane aha lel offs: Saye LOO 
Tax on organization, stock corporation ........- ROT eels Siataretaretens 180 
Tax on part of lot, payment of ......... isle ctehehev ee date) cthote telenets Aerts sks, 
Tax on rents reserved, Collection Of ........eeceees cece ercceecces 75 
Tax on state lands ete., payment of.............e-0-es PI TE AM ailatatohs ab) of ts) 
Tax on transfers lien and payment Of..........eeee eee csce reece eees 222, 
Tax paid by tenant, remedy Of ........secee eee cece reece cece erences 78 
Tax, railroad, ete., corporations, payment DY ...-..-eeee rece eeeeeee ike 
Tax, refund of, for illegality ..........eee cece eee eens eee e errr ereee 256 
Tax refunded, relevy fOr: .. 2... ccc ee ee ce cere ccc eres eeess nor ok 256 
Tax, resettlement of, by comptroller .......+-++++--- Bhs etete whee exe ialers 195 
Tax-rolis: abstract of 92.7.2. 075 .h Seer Ree CPA lita dates 59 
Tax-roll and collector’S WATTANt ......c cece cree cee ec erce rece eeces 56 
Tax-roll, correction Of ....cccecseeecceccccececrecececcswees Bate 0s 
Tax-roll, delivery of, to town or city Clerk. ....-- ge eeeeeee eee eters 38 
“‘Tax-roll, collector’s notice of receipt Of.......++.seeeeeee Rage 1 
Tax-roll, notice and filing...........+-. in eae ate aoe tAraraes SESS IOC 388 
Tax-roll, oath Of ASSESSOTS....... see eee eee cere ee eeeeecees EXT atet atone ets 37 
Tax sales by comptroller, CONCUCTROLD fetateres eres 4 Rc Saas aw trebonpne: 
Tax sales by county treasurer, measured by comptroller’s powers.... 157 
Tax sale, claims to surplus at..... Oa Acitta ale Reeneers vehs's Sei deoee a1 shales eens 264 
Tax sales, list of lands bid in by COUNTY ie we olataatete «| she lalelatetn caters A ae 121 
Tax sale, purchases by comptroller.........+++ Ried 4 Kllere ate iehe aloden tate rete Semel Oey 
Tax stayed by injunction, affect: Of 22 sets ss elarsigic ©'s' Mee elelelenatciaye BS ORNS 4 te 


137 

Sec. 
Tax to be levied by SUPELVISOTS..... eee ee ere er eee eee re ev ecceers 5d 
Tax, transfer, application of.......... ie. oes elie! w ieee Ba cbelSare se NE aleatie's POEL 
Tax, unpaid, reassessment of, on real property. ....+-.+-eeeeeeeeees Aroute:", 
Tax upon corporations, statement of taX UPON........+.+eeeeeeeeee Se Bit 
Tax upon devises, ete., in lieu of CommMiSSIONS ......--.+++eeeeeeeee 227 
Tax upon foreign bankers ............. AS aa OOS OO ORO sohelshels'¢ 188 
Tax upon transfers and rate.............-- SP aie sie/srgetole ctalstcra’s Sishehalete 220 
Tax when comptroller to cancel ......... ce ese cece cc cers cece cece awe LOF 
Taxable property and place of taxation .........-.seeeeeeeeeeeee AST Gol 
Taxable transfers ...<.... MMR Hic ara toavoieloitveha-oi alae st es ureters sfalete = 3 220-242, 
Taxable transters, by will, ete.......... Sie laserey sicteterekeerei sis rs s Bobet ate eh ore 
Taxable transfers, discount on tax ..... Sano De! Mort ster cterebetelelelatetats (ors Be eras 
Max DleMtrAUSTers,. ICT etOlGpmenciclic cc's cic slele cle © t eTeliele ©) = 0\n110)o\slejelsie sees 222. 
bel <tne opt g I UKCONOTS onc Fobn.o } bg N CONGO O COL OODOTG CTO DEIOOIOtD Dig i” ISrtin, at 
MaxatiOns = CXCIMPtLONS FLOM wea sie oere nel «ele cleo wisi aise cle vie ov sien s cine ce 4 
Aaa hlONme Ole CANA! Me CONTD A Il View as ¢'elsieiele.0 ale ejece «\e1> 01 s]0)'0 ele) 6) mje le) ole 2)" \9.0)'8, 0) 11 
Taxation of capital stock, ete., of Corporation ..........+.eeeeeeeees 12 
Taxation of capital stock relieves stockholder ..........+...-- Sr aeeratetete 4. 
Taxation of corporate StOCK .......csceseregeccereccrecrcerceeeneees 12 
Taxation of individual bank capital ........... Leer olavale ds is iebalates ate bie 14 
Taxation of lands leased, etc., by state........... Ricterc, aus iete rane stsasusus ane 5 
Taxation, property exempt fYrOM ..... eee re eres creer eee ee recess 4 
aK aul ON MpPLODELby: LidD1Os EO perelste 12 Nels oe'e erelsiole e/a eheleln\e gle Balslele ele oles ole jale 3 
Taxation of property of nonresidentS ..........--2--seeecceseeeees 7 
Taxation of property of residents, place Of.............eeeeeeeees 8 
Taxation of real property on dividing line of tax districts........ 10 
maxation Of shares Of bank StOCK wc... 6220. ccc cee eiccs cee cieinw cs os 3 
NOS HECOLLECELOM MOL men ciein ict eie sib) os ollie) «ins cls/ei= els) olayplensisielnlelele e/erela |e) s/nis« 0 Tal 
KOS COLLCCLION MOL meee etrielotedals siitadisle sysleteis) +) eel eis ele is! «\eveaheie) »]aie'e 0% « ATC aL: 
Taxes, collection of nonresident..........2..ee see e eee eseeecees . 100-109 
Taxes, collector to attend and give notice for receipt of............ 70 
Taxes, extension of time for collection Of ..........-..e+eeeere ees 85 
Marea tees Of SCOllectOTnOts fas. c rr cinta ae acct © +2 74.59 «ee wee 64's 80 
SN aAKOS MELONI UD DULG Cin chetarede atesiev deleted cvetestetetero rebels ves shal sje eho, «(= 201 sueleraisiers isi 202 
Taxes, nonresidents, comptroller may reject .......-.-seeseeeeeeee 101 
Taxes on nonresidents, payment to comptroller Se LORS Fok NOIR OSE Hes 107 
PROMO V CLD a) Cimento cele i escent safe) <i releialedaiel ss 01 eXcis s\eie sisiai'ere\'s/e o\eue.sie ae 109 
Taxes paid for 1895, how credited ........ sss ee eee c ee eeeeeecceeces 185 
Taxes, sale of personal property for nonpayment.........+-+++++++- 71 
Taxes, unpaid, by nonresidents, return Of.........-seseeeeeeeeeees 100 
Taxes, unpaid, collector’s return Of ........... eee ee cere cree eneeee 82 
Taxpayer removing, proceedings in county court............ maloulate 258 


Telegraph companies, apportionment between school districts........ 39 


18 


138 
Telegraph company, additional franchise tax...........seseeeeerese 
Telegraph, ete., corporations, payment of taxeS DY.......+.eeeeeeeee 
Telegraph, ete., lines, enforcement of tax..... Sr kucitee sere hae a ates 
Telegraph lines classified........ Pin hus feestatie anal sleletels.c ei onatte statsr ecstsrste's eta ezalele 


Telephone companies, apportionment between school districts........ 
Telephone company, additional franchise taX........seeeesereeeeeee 


Telephone, etc., corporations, payment of taxes DY.......++..seeeees 
Telephone, ete., lines, enforcement of tax....... shavatenneieneeiecer I DEBE 
Tenant may pay tax on rents reserved.......... Sratoratatetercoiclsisieis aloetavere 
Tenant. paying tax, remedy of...... suafiol sic tensle Gharecsie steele lore oer edetele’ afer sake 
Tenant when assessed if owner unknown......... eietaterer ere MBedocgoon: 
Term of state tax commissioners.........+<-- Leanerenettere sieve ois eta sia evs (etele,® 
Term of years, rents to whom taxable ......... SAS MOO RIODIC Bree ehentane 
Testimony, state board may take..........5-..-sseeeseseees ap e-sys.ar8 
Things in action classified ..... Udo tet obctel alg varevaya Lratae oteteterere siete @ 
Time for collection of taxes, extension of............. bee Te ae ke 
Time for payment of tax after returned by collector ....... okies. 
Time of payments, state tax by counties........... AR GRDG ae stelle! clokel ovens 
Title, completion of, state sale ............. Data a aretehe arena Ey crovehessieinevehane 
Title, nature of, under comptroller’s *deed eerie. s «le aaeleeirenersice 
Title, where land bought at tax sale for county........... eiaiace ious rdeistnhe 
Title guaranty companies not GXEM Pt mia Ole Capi Cal eee sire trees 
MitletOL a Choe tax ula Waiters cialets: sistels einai etolols ters loners ates ayehe crevecstavonetertconetehs 
Toll-bridges, when taxable .............. RSet sf shal atte ane ae tustepeeaete ore eiente 
Tract societies, ete:, Exemptions ..... 00.6 sess seeee wa auet a aretenstons eaters 
“Transfer” defined ..... Pacha eects a ans sametseacbios Ream aheislaxeie. ore 
Transfer company, additional franchise tax ................ aioce ataie 
Transfer tax, appeal from surrogate ......... aia fo'd ole Jay @ ayer nis face |cieteran acai 
TrANSTEL tax 8 A PDLICALIONS Ofc ele cient colar clels arene choy ovalorecye ts setae eet teteaeiete 
Transfer tax, appointment of appraisers ..... RACE Oo COE Bice 
IPransTery tax, rapDraiserS) TEPOLU We cemsceielelclaisieleleie Bomt ence Srerehatoraiatas Bic 
Transfer tax assistants for New York and Erie ..... cistaxtyeve srarehere “ore 
Transfer tax assistants in Kings .....<...: Begeltencuecsieheve otetaate caleketerateine ; 
Transfer taxes Dy whom spay able, AnG swhen 7s ver cleciss sei cietse ls tes cle siete 
Transfer tax, compromising disputes ............ Tock Otio. doce atracbie 
Transfer tax, comptroller to furnish books and forms...... siviekstenansee 
Transfer tax, deferred payment ... Aas ste sujorenonetabetsis tee’ «slays BBE ae cue 
Transfer tax definitionSie,...... «can. Be ee ciekera ciate ateie's oie dotoute ccats thee 
Transfer tax, erroneously paid, refund of............ Aeetssth et: AIRE cig nic 


Transfer tax, expenses of appraisal,’ how pald.......0.0..<ccceeus 
Transfer tax. proceedingsearter CeLaulUsON®s .crotan « « </4)<101e slalersctselsie cle oteie 
‘Tiranster tax, Procecdingsmror  COMESCLING Me atatan « « « sclelciciclarsioe alsa tieletaters 
Transfer tax, reappraisal of .......... od erabalere,« oe alsreve eid eigiemiete crctaletelete 
Transfer tax, receipts for recording of .............ssceeces 
Trancfer tax, surrogate’s determination of......................... 
Transfer tax, surrogate’s jurisdiction OVEP ......cceccecscccccccees 


139 


° Sec. 
Transfer tax, when corporation bailee liable for ......eesseeeeeeeeee 228 
Transters, lien tor tax ............ Lab aside come Ries teraratea tele svenoteh oval otatie | arager 
PETANS LOTS ii LAX DIG Wee sit < eleke s mettreroial euntetupeittehe’s:« cvsta one MIND Balto Wes (5; cists 220-242 
TTAnMSLErs;, WHET LAA DIE vitcisie:s lorie sie mie © sjeelsials SAA a sevens ees ci RAS AN 
Transmission companies, additional franchise taX..........+...++-- 184 
Transmission corporations, report Of ......... ee eeee cece ee eeeee Mieisieet LOW 
Transmittal, where tax cancelled, to supervisors ........ nV ofale i encle evens 105 
Transportation companies, additional franchise tax.........++.+-+.+-- 184 
Transmission corporations, report Of ........- ee ceeeerencservevvoes 185 
Transportation of all products, classified ...... aah let Petal cttiaia shore ye 
Treasurer, losses by default of ..... BRN re ciate sis sh cnioteletensis one Sitaclsmesicre HWenOD 
STITECS he CLASSIFIED) .2).,.F-(.;0i0 chelctederefoters  s{efeiel eUnielels ele/eele cies ee + eclsicie stotevchiias chat 2 
Trust companies, not exempt, tax on capital ........ sldtatsheters Aer 183 
Trustees, collection of tak DY.........ececscerescccseccccccces bale een 24: 
Trustee, place of taxation ...........sseeeereeeee ahetehetcie’ chor eUokel etatols fee iis. 
Trustees, assessment of ...... See eis eu Sela 6 ABS DOA NEo NO DOOD OnE ic 32 
Turnpike company, where taxable ..... Neer cicesielsieveisl cisumtecveverene) cc tekeys sha 
i: 
Underground railroads, classified.............. LRA EAS cI AE STOW Faleke peels 2 
Undertaking on certiorari to comptroller............ acer Stalhshare tags 197 
Underwood, governing upon land, classified...... Cretee detec cteceravenevone tests 2 
Undivided interests, state sale, redemption of...........-.eeeeececees 127 
Unequal assessment, petition for certiorari, to review.........------ 250 
Unequal assessment, refund of tax.............+.-.. Sg hclae etarshshetatace tts 256 
Unincorporated foreign banking business, classified..............++- 188 
Unknown owner, when tenant to be assessed .........ccecseceevess 21 
Unoccupied sands, despollation, Of yr... <1. c se ce > sees en's es 0)s 3 129 
. Unoccupied lands, state sale, purchaser’s rights........ eietae chctersreters: es Pare 
Unoccupied lands of state, possession of........ Sa REPAY OR ROPES . 183 
Unpaid nonresident taxes, return of............... OS ab ibhe HSE 100 
‘Unpaid tax, real property, reassessment of........ OP Me citi sh alcee alain eke 89 
Wnmpaidetaxes «COlleGlOW si return Often ctccloc clteie clelelajelclelsls elec cie oes « «is 09.0 82 
Unpaid jtaxes; sales by comptroller... 1.5. cheese cee eres 120-143 
Unredeemed lands, comptroller’s notice of, return Of................ 130 
Unsold certificates, where land bought for county........ 3 Gp DOA 123 
United States banks, assessment Of ......5.. 2... ccc cc cscvercesvene 24 
United States commissioners, lands of, notice of saleS...........+.. 156 
United States loan commissioners, sale of land for taxes.......... 123 
United States property exempt ..... Bee are ata Aid ae ort on bao ood 4 
iV 
Vacancy, appointment of collector, and effect of, etc............... 86 
MAGA LE LAMG SAC CSWOMAULOLIMOL, 5 .c: concise! <alatenanitels is: «1610 0) 014 [ole'e\lelnvereie, a eie'eejele 129 
Wacant lands, statersalemmurchasen’s) TISDUSS. <. wists. wie falco os 0's lnis 27 
Vacant lands of state, possession of...... -, MABE bo Ooo. Keep cone: 133 


WV aluation, .ASSGSsOrs sina yemeduCe OF INCTEASe: . . .s)a)2 on1+ olsen s 2 ole olla 36 


140 


Sec 
Valuation. to be transmittedstoscomptrollertesaccsnin es cicete eee eae 58 
Value of capital stock, appraisal of, when no dividends............ 190 
Verliication of tax roll itesutae s sercsrtraciteloive rite sienna Cote aon eres 37 
‘Vessels exemption (of registered: 5 «car cterc acts cite rokiarecte circ tee 4 
Volunteer firemen’s association, exemptions of .................e.. 4 

‘ SWis 

Warrant for) collection sol. franchisemtaxamen shies eeeieeieee renee 198 
Warrant forscorporation taxes; by, collectOmas meer eelsere actors ate cet 73 
Warrant) fors,.county: treasurer #2 n40 tcaeecciten roan cit Oo eee 59 
Warrant tor, tax con: debts due? nonresidents tse aecen cine cetie cm eer 76 
Warrant of collector, when sheriff may execute ...............0.e. 87 
Water companies, exemption, tax on capital :......1........cccecce 183 
Water pipes, etc.) classified iy s342len eo. selene pe een eee eee 2 
Water-works) companies, framchise «tax rs io cicrcts creel ctcteee esate nena rete 186 
Water-works companies), TepOrtsm aces cece te eee ee 189 
Wharfage CLASSTTOG ics. ie Sata veie e atatetiote chek crate ee eros fe sta eee en ee nee 2 
Wharves classified ....... eteon Se ecad cob ate cL ee ee Mare ene 2 
Wildland state sale. purchaserserionthacne meee cise n tees 127 
Wild ‘lands? déspollation? Of 7. i... «as ole tec ots tote tari ae ene eee 129 
Wild landa* not sexempt sc stly wet uateeen ae atte ia ool anne aisle csfetelahe tater 4 
Wild landss of (state, pOSSCSSiON Olas case sete ek cece eee et eee 183 
Will taxon transfers Dy caer: 2 Us cae concen wc itis on en aes 220 
Withdrawal at state salevtoristatenlicnaeecee ee eee eon eee 124 
AVITOS CIASSLALCE ois. cetestar's us te co testes bolo. eleks eiereterer eee ce eer ee ee 2, 
Writiof certiorari, appeal, sproceedingsia.ascroness eek. djs; atatererne 255 
Writ, of; certiorari:) COSTS 1OMtercastocits wcactn cso iteraiee eta ee 254 
Wiritjof certiorari, \Teturn :tO.l.. Ace eas cs « cities coe sak Ree 252 
Writ of certiorari, to review assessment ........ccccacccccccecs “ 251 
Writ of certiorari, to review comptroller’s resettlement..... sielereher aL oG 


Wrongful assessment, reapportioned by county court........ APricicin. Ze 


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